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Chapter Pasutra 41
45
There are not; however, qualities are always dependent on the substance. The difference between quality and manifestation lies here. The eternal potential present in the substance, which is considered the generator of manifestation, is called 'guna.' Furthermore, due to the characteristics of guna, an unconditioned state arises. Therefore, the quality that is based on substance is regarded as 'nirguna' (without qualities). The qualities of the soul include consciousness, right knowledge, conduct, bliss, etc. And the qualities of pudgala (matter) include form, taste, smell, touch, etc.
Now, it describes the nature of the result: "That which happens" means to remain in its own form while being produced and destroyed is called the result.
Earlier, in several places, the result has been stated; its form is now outlined here.
The Buddhists consider matter as momentary and eventually annihilated; thus, according to their view, the result implies that it is produced and then destroyed, meaning that after destruction, no element remains permanent.
Philosophers like the Nyaya and others, who accept the absolute difference between quality and substance, believe that the emergence and destruction of qualities in all non-modified substances lead to the result being rendered fruitless against both these perspectives.