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Samayasāra
Chapter - 2 the aim of the above verses is to present the ultimate truth, viz., the nature of the pure unadulterated soul. And, hence, it is necessary to emphasize that what is presented to us in actual experience are the physical attributes of the material body and not of the non-material soul, which transcends each one of them. And this capacity of transcendence, itself, becomes the positive attribute to recognise the soul.
Colour, odour, taste and touch are fundamental characteristic qualities of all matter down to atoms. Form, configuration and physical structure are also concomitant with them as a matter of necessity. So the verse no. 3.12 nearly repeats the emphasis presented in verse no. 3.11.
Verses 3.13 and 3.14 present some psychological states such as attachment, aversion, delusion and the like, which might be legitimately ascribed to the soul rather than to the body. But these again, are really psychological impurities and distortions produced by the association of the soul with karma and are present in a defiled soul and not in a pure soul.
Verses 3.15 to 3.17 enumerate some stages of spiritual advancement of the soul (gunasthāna) and are even more qualified to be regarded as possessed by the soul. However since for final emancipation, the soul has to transcend even these states, they cannot be regarded as soul. In fact, though they are desirable, valuable and laudable upto a certain stage of spiritual development, ultimately they have to be abandoned as they constitute the subtle non-self. Even the love and devotion towards pure and perfect beings (other than the self) form subtle kind of obstacle in the way of selfrealization. The purest thing identified by the scriptures is the SELF and nothing but the self. And whoever realizes this truth (that the SELF is the highest reality) ultimately becomes free from the nonself.
The last line of verse 3.17 justifies all these statements by saying that all attributes enumerated here are the products of interaction of the alien substance-pudgala and not the soul. Reconciliation of the Ultimate Aspect with the Popular One
ववहारेण दु एदे जीवस्स हवंति वण्णमादीया। .
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