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According to the Tavatthasūtra, a single soul, taking on the forms of Tejas and Karman, can possess up to four types of bodies. The final Karman body is characterized by the absence of the experience of pleasure and pain. The initial, or Audārik body, arises from the combined births of the material (sāmūhya) and the womb (garbha). The Vaikriyā body is produced through the Upapadja birth and can also arise from accomplishments (labdhi). The Āhārik body is auspicious, composed of pure substances, immaculate, effective, and free from obstacles, and is attained only by the fourteenfold ascetic. Birth marks the beginning of this body. Therefore, having described the body after birth, the text proceeds to sequentially consider various questions associated with it as follows:
In terms of the questions about the body, I have reviewed them, noting that their characteristics are infinite; since their bodies are also varied, they are individually infinite as well. However, from the perspective of cause and effect, the members of the assembly are categorized and their five types are shown, namely: Darika, Vaikrīya, Āhārik, Tejas, and Karman.
The instrument for the soul's activities is the body. 1. The body that can be burned and can be divided is the Gaurīva.