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Tattvarthasutra
Although the rise of karma is present, it is called "trasa" (living beings) due to the movement like that of a trasa (living being). This movement of trasa is said to occur only through keval upachara (perfect treatment). For example, (there is) tejas (heat) and vayukayika (air). [11-14] Now, the number of senses, their distinctions, and names are mentioned:
Panchendriyan (five senses). 15. Dvividhani (two types). 16. Nivritiyupakarane dravyendriyam (in the realm of material senses). 17. Hradvyukhyam malendriyam (in the realm of heart). 18. Upayogah sparshadishu (usage in touch, etc.). 19. Sparshan, Rasana, Prana, Chakshuh, Shrotra (the senses are touch, taste, life, sight, and hearing). 20.
There are five senses.
Each is of a particular type.
As far as dravya (substance), it pertains to driya (senses), nivritti (withdrawal), and upakarana (instrument). In the bhava (state), it pertains to driya (senses), labdhi (knowledge), and upayoga (application). Upayoga occurs in the realm of competition, etc.
Sparshana, Rasana, Ghraanu (smell), Chakshu (eye), and Shrotra (ear) are the names of the senses.
The purpose of showing the number of senses here is to enable the understanding of the distribution of worldly lives based on the senses, and it can be known how many divisions occur. There are five senses. Not all worldly beings have five senses. Some have one, some have two, and in that way, as they increase one by one, some reach up to five. The one who has one sense is a singular being.