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The types of touch, etc., as well as sound, along with all the aforementioned transformations are considered as functional aspects of the particle. It has been indicated that the transformations of touch, etc., exist in both particles and aggregates, whereas the transformations of sound, etc., exist solely in aggregates. Although subtlety is a transformation of both particles and aggregates, its consideration has been made in relation to sound and similar aspects rather than in connection with competitive grossness, understanding the appropriateness of its statement with respect to contrary gross transformations. Now, the main types of matter are stated: matter exists in the form of both particles and aggregates. As individuals, matter is infinite and its variety is also limitless. Nevertheless, in the earlier two sutras, to demonstrate the different causes of the emergence of matter, both relevant particles and aggregates have been briefly shown here. The entire mass of matter can be encompassed within these two types.
The matter that is causal and not functional is referred to as final matter. Such matter is particles, eternal, subtle, and is characterized by a single taste, a single smell, a single color, and two types of touch. The knowledge of such particle matter cannot be obtained through the senses. It can be understood through scripture or inference. The inference of particles is considered for functional purposes.