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199
Tattvartha Sutra
Such forms lack existence in the four ultimate realities known as dharmastikaya. This matter is stated in the formless term.
The words form, matter, and substance are synonymous. Qualities such as form and taste that can be perceived through the senses are what is called substance. The qualities of pudgala (matter) are sensory; thus, pudgala is a type of substance or form. Other than this, nothing else is a substance. Because it is not grasped through the senses, that is why form is distinguishing the same pudgala from the four ultimate realities of dharmastikaya.
Pudgala
Although many subtle substances such as atoms are not perceived through the senses, they acquire the capability to be grasped by those senses at certain specific results or states; therefore, despite being extremely subtle, they are still regarded as forms or substances. The formless substances referred to as dharmastikaya do not have the capability to become subjects of those senses. This is the difference between the extremely subtle pudgala and the extremely subtle substances of dharmastikaya.
Among the five substances mentioned above, the three which are space-related — namely dharmastikaya, adharma-stikaya, and akashastikaya — are each one entity. None of these increases or decreases in number; thus, the three are inactive, that is, devoid of motion. The singularity of existence and inactivity are the characteristics of these three substances of dharmastikaya, whereas the living beings and the substance of pudgala have multiple individualities and are active as well. Jain philosophy, like Vedanta,...