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The Tarvathasutra states that atoms do not possess spatial extent. The term "kāy" is used to refer to the five types of substances: dharma, adharma, and the four other non-living entities along with living beings, indicating that these five substances have spatial extent or region. However, it does not specify the particular number of regions initially; that number is provided here.
The regions of dharmastikāya and adharma-stikāya are countless for each substance. The term 'region' refers to such a subtle component that even the imagination of its other components cannot be conceived by an omniscient intellect; such indivisible subtle components are also referred to as 'niransh' or non-qualitative parts. Both dharma and adharma are individual entities, and their regions—indivisible components—are countless. This suggests that these stated substances consist of an indivisible mass, whose countless indivisible subtle components can only be conceived through intellect, and cannot be separated from the substantial mass.
The living substance is infinite in terms of individuality. Each living being is a complete entity, with countless regions of spatial extent like that of dharmastikāya.
The substance of space is a larger mass than all other substances, as it possesses an infinite spatial extent.
The mass of the pudgala (matter) does not have a definite form like dharma, adharma, and the other four substances. This is because some pudgala masses possess multiple finite regions, some possess countless regions, while others have infinite regions, and some have an infinite and infinite number of regions as well.