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In the foundational text of the Tattvartha Sutra, specifically in verse 29 of the Sarvarthasiddhi, there is a clear reference to substances in the form of "that which is" (sat) and "that which is present" (tatt). The commentary highlights this as having practical significance. It posits that the existence of substances can be established based on their essential nature, which serves as a foundation for the subsequent sutra. This inferential method of establishing the existence of substances is a characteristic feature of the philosophical framework of the Jain tradition. To explore its original sources, one should look into the non-Jain literature available during the time of Umasvati. In the first aphorism of the fourth chapter of the Chandra-nanda's Vaisheshika Sutra, there is a mention: “That which is perpetuated is non-existent; hence, the absence of causality implies the absence of effect.” The concept that "the atom's existence is inferred from its activity, as the atom is eternal and non-sensed" suggests that a significant entity is sensed because it comprises numerous substances. The relationship with the form and the inherent qualities due to count, etc., allows material objects to come within perception. That which is "sat" (truth) and devoid of cause is termed eternal. Thus, the questions of "sat–eternal," "atom–mass," and "sensed–non-sensed" have been presented, and substantively, the atom and significant entities are taken as general subjects in this context. In other words, this discussion corresponds to Sutra 5:29.