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The "Beginning of the Tarvatha Sutra" is referred to as such. This means the three stages that occur from the conceptual subtle state of a task to its manifest completion are sequentially called sambhav, samārvah, and ārvah. Three types of kega have been mentioned before: “to perform (kṛt) means to do it oneself,” “to cause (kārita) means to have someone else do it,” and “to consent (anumata) means to agree with the work done by others.” Anger, pride, and the like are well-known kṣayas. When a worldly being engages in auspicious activities like charity or inauspicious ones like violence, they are inspired by some kṣaya of anger or pride. Being inspired by kṣaya, they may sometimes do the work themselves, or have someone else do it, or consent to the work done by another. In this way, they are invariably connected to the work by physical, verbal, or mental sambhav, samārvah, or ārvah.
Material substances such as atoms are known as dravya, and the material means that are useful for the auspicious and inauspicious activities of living beings currently exist in their respective states; all of these are referred to as bhāva adhikara. Here, the main four distinctions of this bhāva adhikara are shown, such as nirvana (creation), nikṣepa (removal), saṅga (collection), and nisarga (propagation). There are two distinctions in nirvatana: mūl guṇa nirvatana and uttar guṇa nirvatana. The material substance known as pudgala that is beneficial for the auspicious and inauspicious activities of the living being, which serves as an inner resource for the corporeal body, is referred to as “mūl guṇa nirvatana.”