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The Tavaarthasūtra pertains to external content. The intensity of the cover varies with the diversity of internal content. Due to this diversity of content, one soul performs different actions at different times, and many souls bind differently at the same time. The variety of understanding is experienced wisdom; to demonstrate it succinctly through categorization is the purpose of this sutra. Generally, two divisions are made from the form of uparasa: one is savara (with form) and the other is nirāra (without form). Specifically, there are eight sections of sakāra (with form) usage and four sections of nirākāra (without form) usage. In this way, a total of twelve distinctions of usage arise.
The eight distinctions of sakāra are as follows: Matijñāna (knowledge through intellect), Śrutajñāna (knowledge through scriptures), Avadhijñāna (clairvoyance), Manōparyāyajñāna (knowledge of the thoughts of others), Kevalajñāna (absolute knowledge), Matijñāna, Śrutajñāna, and Vibhāgajñāna (knowledge of division).
The four distinctions of nirākāra usage are: Chakṣudṛṣṭi (knowledge through the eyes), Acakṣudṛṣṭi (knowledge without the eyes), Avadhidarśana (clairvoyant vision), and Kevaladarśana (absolute vision).
Q – What does sa-kāra and nirākāra mean?
A – "Sa-kāra" refers to the specific knowledge of a graspable object, while "nirākāra" refers to the general knowledge of a graspable object. Sa-kāra is termed as "jñāna" or the knowledge of particular duality, and nirākāra is described as "darśana" or knowledge of non-duality.
Q – Among the twelve distinctions mentioned above, how many pertain to the fully developed consciousness and how many to the imperfectly developed consciousness?