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The elements compiled in the Chittasamadhi Sthana, Mohaniya Sthana and Ayati Sthana are actually related to Yoga Vidya. If compared with Yoga Shastra, it will be known that these four studies are very important in the ten studies of the Pracharadasha for concentrating and unifying the mind. The Upasaka Pratima and Bhikku Pratima impart knowledge of the highest rules of the most rigorous practice of the Shravaka and Shraman. In the Paryushana Kalpa, it has been discussed in detail how to perform Paryushana, how to celebrate it, and when to celebrate it. In these two Dasha, Sabaldosha and Ashatana, the daily rules of Sadhu life have been discussed and it has been said that these rules should be followed. What is to be abandoned should be abandoned firmly and what is to be adopted should be followed. In the fourth Dasha, Dashaganisampada, a very useful description of the personality, influence and physical influence of the person sitting on the Acharya Pad has been given. It is necessary for those who are engaged in the desire for the Acharya Pad to study these before taking the Acharya Pad. Thus, this Dasha Shruta Skandha (Acharadasha) holds a very important place in the Shraman life. In other words, the subject matter of the Dasha of Dasha Shruta Skandha can also be mentioned as follows: The first three Dasha and the last two Dasha present the Heyachar of the Sadhaka. The fourth Dasha states the Gneyachar of the Agitart Anugar and the Upadeyachar for the Gitart Anugar. The fifth Dasha describes the Upadeyachar. The sixth Dasha states the Jayachar for the Anugar and the Upadeyachar for the Sagar (Shramanopasaka). The seventh Dasha states the Upadeyachar for the Anugar and the Gneyachar for the Sagar. The eighth Dasha has some Gneyachar, some Heyachar and some Upadeyachar for the Anugar. Thus, this Acharadasha-Dasha Shruta Skandha is useful for both Anugar and Sagar. In the Chhedasutra like Kalpa, Vyavahar etc., also the Hey, Gney and Upadeya Prachar has been stated. (2) The word Kalpa in Brihatkalpasutra is indicative of many meanings. This word is found in Vedic literature. There are six limbs of the Veda, one of them is the limb in which the rules of rituals like Yajna are given, that limb is called Kalpa. The word Kalpa is also used for time. The time of fourteen Manvantaras is known by the word Kalpa. Four billion, thirty-two crore years pass in it. This long period of time is called Kalpa. The word Kalpa is also used in a similar sense, such as Shraman Kalpa, Rishi Kalpa etc. The word Kalpa is also used for the tree which gives the desired fruit, it is called Kalpavriksha. The word Kalpa is also used for the state boundary. There is a political boundary up to the twelfth Devaloka. For this reason, those Devalokas are called 'Kalpa Devalokas'. Whoever lives life according to the legal rules, he definitely becomes rich in happiness and wealth. The word Kalpa, which is used to describe the present scripture, is completely different from the above meanings. [13]