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The Acharya's who have attained Samyak-Jnana have declared the importance of Shruta-Jnana by saying "There is a difference between Shruta-Jnana and Kevala-Jnana, which is direct and indirect." Kevala-Jnana directly knows the three realms, the three periods of time, the substances, their qualities and their modifications, as if holding them in the hand. Shruta-Jnana knows all of these indirectly. Therefore, no element of the world is outside of the twelve-limbed Shruta. All elements are contained within this twelve-limbed Ganipitaka. The eleven Angas, starting with Acharanga, primarily describe one subject each, such as conduct. However, the twelfth Anga, Dristivad, describes all the elements of the world. In its previous sections, it describes the nature of the many previous things, such as the production, destruction, and impermanence of the beginning of production. It describes the powers of the substance, starting with the section on the seed, the many Dharma-like qualities, starting with the section on existence and non-existence, the nature of the soul, starting with the sections on knowledge and the soul, and the states of karma, starting with the section on karma. It describes the many types of atonement, starting with the section on rejection, the mantras and tantras, starting with the section on Vidya-vad, the eight limbs of Ayurveda, starting with the section on Pranaprava, the eight great causes, starting with the section on space, the earth, the voice, dreams, signs, consonants, and the broken, and the secrets of astrology. It describes the actions that are never fruitless and beneficial, starting with the section on the unhindered. It describes actions, starting with the section on the vastness of actions, the sixty-four arts of women and the seventy-two arts of men, and poetry, meter, and figures of speech. It describes the remaining wealth of Shruta, starting with the section on the essence of the world. Thus, there is no subject that is useful for life and the soul that is not described in these fourteen sections. The subjects of narrative, mathematics, etc. are described in the remaining four sections of Dristivad. Thus, the subject of the twelve-limbed Shruta is very vast.