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According to the Tavaṭhasūtra, there are five foundational distinctions of thought, and then in the fifth, there are three distinctions: present, residing equally, and such-like. What is the significance of this? Different individuals may have one or many thoughts regarding one or multiple subjects. All these thoughts, when seen from an individual perspective, are unlimited. Therefore, since it is impossible to thoroughly grasp each thought individually, the proper course is to perform a concise or extensive analysis by representing them through the middle path. This representation means the classification of thoughts. Nayavāda refers to the examination of thought. In this discourse, it is not just about discussing thoughts due to their outcomes or subject matter, but primarily about investigating the root cause of the apparent contradictory thoughts which are in fact non-contradictory when truly observed. Thus, in short, we can define Nayavāda as a system that investigates the real non-contradictoriness at the root of seemingly opposing thoughts and coordinates such thoughts accordingly. For example, there are conflicting opinions on the subject of the soul. In some contexts, it is stated that "the soul is one," while in others it is stated that "there are many." One and many appear to be mutually contradictory. In such a situation, is this distinction real, and if it is not, what is its connection? Nayavāda has explored this and coordinated that from the perspective of the individual, the soul is many, but from the perspective of pure consciousness, it is one.