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The behavior that is exhibited for the limits of the states of substances, etc., is not different from them because it is a synonym of the soul, time, and form, etc. There are four types of non-living beings: skandha, desha, pradesha, and paramanu pudgala. This pudgala dravya is concrete. It is not a solid substance. Its smallest form is a paramanu, and its largest form is the machitta, where combination-separation, small-large, light-heavy, color, smell, taste, touch, and structure are found. Jain theory considers light, darkness, shadow, falling leaves, and sound to be pudgalic. Considering sound to be pudgalic is indicative of the subtle vision of Jain philosophy. The Nyaya-Vaisheshika philosophy considers sound to be a quality of light. Today's science has clarified the pudgalic nature of sound. In an era when modern scientific instruments were not available, Jain thinkers called sound pudgalic and also said that our sound becomes ubiquitous in a moment. Even without a connection to a wire, the sound of a loud bell resonates in countless yojanas away from other bells - this is a discussion from a time when radio, wireless, etc. were not researched. After describing the non-living beings in this way, the statement of living beings is presented. Two distinctions have been made in the pure and impure nature of the soul: the world-ending soul and the non-world-ending soul. Those souls who have attained their pure form by performing the excellent worship of their knowledge, vision, and character are non-world-ending souls. They do not return to the world. Jain theory believes that just as a seed cannot sprout after being burned, similarly, after the burning of the karma-like seed, the whirlpool-like sprout cannot blossom. Jain philosophy does not believe in avatarism like Buddhist or Vedic philosophy. It is an evolutionary philosophy. The world-bound soul develops and becomes a perfected soul, and then it does not return to the world. The world-ending souls are those who, being afflicted by the state of being devoid of liberation, carry the complexities of karma-bondage and attain various worldly bodies, senses, yogas, uses, leshyas, vedas, etc. This is the impure state of the soul. The perfected state is the pure state of the soul, and the world-bound embodied state is the impure state of the soul. The soul is pure in its original form, but it cannot be said when it became impure. Just as the lineage of the egg and the hen is eternal, it cannot be said whether the egg came first or the hen? Similarly, it cannot be said when the world-bound soul became impure. The relationship between the soul and karma has been going on since time immemorial, therefore, the soul has been in an impure state since time immemorial. Its goal is to attain purity from this impure state, and all practices and worship are for that purpose. The Sankhya philosophy believes that the soul is pure. It does not become impure. It is neither bound nor liberated. Binding and liberation are of nature, the soul is eternal, inactive, and attributeless. Just as a dancer retires after showing her dance on stage, similarly, nature retires after completing its work - this separation of the soul and nature is liberation. This belief of Sankhya philosophy is one-sided and incomplete. If the soul is pure and eternal, then what is the purpose of practice and worship? The need for practice arises only when the soul is impure.