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## Chapter Five: The Establishment of the Designation of Substance through the Proof of Difference and Non-Difference
**Difference** is established due to the non-perception of non-difference through the difference of designation, characteristics, purpose, etc. **Non-difference** is established due to the non-perception of difference.
**The substances** like Dharma, etc., are many, hence the plural designation "dravyaani" is used to indicate their co-location.
**Objection:** Just as the number is repeated, the masculine gender should also be repeated.
**Solution:** This is not a fault, because words with inherent gender never deviate from their gender. Therefore, Dharma, etc., are substances.
**8530.** Due to the immediate succession, only four are designated as substances. Therefore, this sutra is said to include the others.
**Jivas are also substances. (3)**
**8531.** The word "jiva" has been explained. The plural designation is used to indicate the different types of jiva substances. The word "cha" is used to connect the jiva substances to the previous substances, implying that jivas are also substances. Thus, these five, along with the time to be mentioned later, become six substances.
**Objection:** The definition of substance will be given later as "dravyaṁ guṇaparyayavat" (substance is that which has qualities and modifications). Therefore, Dharma, etc., become substances due to the characteristics of the definition, so why is there a need for their separate enumeration?
**Solution:** The enumeration is for the purpose of determination. This eliminates the substances like earth, etc., that are assumed by other schools of thought.
**Objection:** How?
**Solution:** Earth, water, fire, air, and mind are included in the pudgala substance, because they have form, taste, smell, and touch.
**Objection:** Air and mind do not have form, etc.
**Solution:** No, because air has form, etc., like a pot, due to its tangibility.
**Objection:** Air is not perceived by the eye, etc., therefore it does not have form, etc.
**Solution:** No, because in the category of atoms, etc.,