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Tattvaartha Sutra
The word "bhēda" has two meanings: (1) the breaking of a substance, meaning the separation of atoms from it, and (2) the cessation of the previous result leading to the emergence of the next result. From these two meanings, the first one is taken, and the above verses have been written accordingly. The second meaning is explained as follows: when a subtle substance receives a suitable result through sensory perception, meaning when an unperceived (achakshush) becomes perceived (chakshush), then there is an expected result from its process, which necessitates a specific count of infinite atoms (sadhat). Merely the cessation of the previous result in the form of subtlety does not cause the emergence of the new result in the form of grossness, and just a specific count of infinite atoms does not cause the state of perception; rather, it is the result (bhēda) and the described numerical representation (sadhat) that are the causes for the substance becoming perceptible.
Thus, the perceptual state described in the sutra refers specifically to the perception of the subtle substance; here, however, the term "chakshuh" is elucidated with reference to the characteristics of all senses. Accordingly, the sutra implies that the distinction and the substance are required for all prior sensory substances to become sensory. Due to the limitless variety of physical results, just as the previously subtle substances can become sensory later due to distinction and substantial causes, similarly, the gross substances can also become subtle; furthermore, due to the variety of results, substances perceived by superior senses can become less perceptible to lower senses. Just like salt or hing and other such substances.