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Tattvartha Sutra
This is the transactional viewpoint. These three viewpoints arise from the substance and are based on the nature of the substance, hence they are referred to as the three substance-natures.
Before explaining the earlier viewpoints, the author further clarifies the three viewpoints by giving examples.
Due to the diversity of temporal and individual natures, there are many societal conventions and many types of practices derived from wise individuals. Therefore, the emerging nayas (views) from that give rise to various kinds, and examples can be envisioned similarly. For instance, if a person going to accomplish a task is asked, "Where are you going?" he may respond, "I am going to get an axe or going to fetch a pen." Even though the responder is truly going to fetch wood for the axe and ink for the pen, he gives the response mentioned above; and the questioner accepts the answer without objections. This is one instance. Similarly, when a monk is identified by the Brahmin class of the earlier stage, it is often accepted without questioning that this Brahmin is indeed a Shramana (ascetic). On Chaitra Shukla Navami or Trayodashi, the common people recognize the day as the birth anniversary of Ramachandra or Mahavira, having passed thousands of years ago, and celebrate it accordingly, which is also a type of convention. When certain individuals are engaged in combat, people often refer to that person as the combatant from their residence.