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The Tattvarthasutra states that the soul is the contributory agent, meaning that it inspires the potential of other substances. In this way, the breath expelled from the abdomen - the outgoing breath (prāṇa) - and the breath inhaled into the abdomen - the incoming breath (apāna) - are both of a physical nature and life-sustaining, thus being supportive of the soul.
Language, mind, prāṇa, and apāna all appear to be obstructing and dominating. Therefore, they are indeed of a physical form akin to the body. The result of life is happiness, which arises from the inner cause, the karmic form of seven types, and external causes such as substance, field, etc. Suffering is the very same state of anguish. It arises from the inner cause of non-seven types of karma and external conditions like substance, etc.
The persistence of prāṇa and apāna is the life of a corporeal being due to the rise of life-determining karma, while the cessation of prāṇa and apāna is death. All experiences of happiness and suffering arise in beings; indeed, these arise due to physical substances. Therefore, it is considered as benefit from the physical upon the six. [19-20] Now it describes the characteristic of beings through action:
"Mutual support is the essence of living beings." 21
To be an instrumental cause in the actions of one another is a benefit to the beings.
This sutra describes the mutual support among beings. One being imparts either beneficial or harmful teachings to another being.