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Chapter 5, Sutras 26-27
1. All the physical activities that are perceivable are caused; similarly, we must also consider the causation of the imperceptible ultimate activities as well. That cause is atomic substance. Its cause is said to be the ultimate cause because it is not a material substance. There are no divisions of atomic substance, nor can there be; hence, its beginning, middle, and end are the same. Atomic substance is indestructible and is in the form of a non-composite entity.
The pudgala (matter) is of various kinds. All kinds of aggregates are composite in nature, and in relation to their own material substance, they are considered as working substance, while in relation to their operational substance, they are considered as causal substance. For example, the dual-dimensional and other such activities are the effect of atomic substances and also their cause.
Now, sequentially, it states the causes of the emergence of aggregates and atoms.
Sankhyāt medrasya utpadyante. Radda.
Mevāluḥ. 27.
Aggregates arise from combination, division, and both combination and division. Atoms arise solely from division. The emergence of aggregates and components is of three types: some aggregates arise due to the unity of components; some are formed through division, and some are formed through the simultaneous division and combination and conditions. When separate atoms come together, they form a dual-dimensional aggregate.