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The question of whether the Buddhist enumeration of the hells is justified has philosophical significance. The first mention is to refute the Buddhist agreement on the number of hells according to Jain belief. It goes as follows—“The five elements exist in the condition of being functional through their own essence” (Tattvarthabhāsya, Adhyaya 3, Sutra 1).
The second mention addresses the definition of pudgala according to Jainism, refuting the Buddhist interpretation of the term pudgala. “The purified elements are defined by their own characteristics” (Avasyaka, Sutra 23).
It is uncertain whether the earlier Jain teachers before Umasvati had developed the ability to write in Sanskrit, and whether they would have begun to write in that language. Had Umasvati not been present, would they have been able to successfully weave contemporary thoughts from Prakrit terminology into such a simple and pleasant Sanskrit style?
One noteworthy point here is that while Umasvati refers to the Buddhist interpretation of the term “pudgala” as invalid, he subsequently explains within Jain scriptures what the meaning of the term is. However, in the Bhagavatisutra, Shataka 8, Ullekhaka 10; and Shotra 20, 90, the term “pudgala” appears to be described as “jiva.” If we accept that the term pudgala in the Bhagavati is indeed described as jiva from the Jain perspective, the question arises as to why Umasvati would reject this interpretation from a Buddhist viewpoint. Do they consider the term pudgala in the Bhagavati to represent jiva only within the Buddhist framework?