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6. AKARTHAVAD (NON-CREATION) The Acharya told that no matter can do anything to the other matter. It is a mere ignorance to be under the impression that the matter can be created or modified, When a matter cannot create itself, then how can another matter create or modify it? One merely observes at changes and confuses them with creation. Every matter has its own six-fold causal factors (karta, karma, karan, sampredan, upadan and adhikaran) which propel changes.
7. NIMITTA - UPADAN ( EXTERNAL FORCE - INTERNAL FORCE) Nimitta - Upadana have found a prominent place in the literature of Acharya Kundakunda. According to the Acharya, Nimitta is present at the time of action, but it is not the doer of that action. Action is materialised by Upadana. Although action is not possible in the absence of Nimitta, yet Nimitta alone cannot materialise action in the absence of Upadana. So, Nimitta does not cause an action. Thus, a person trying to attain self-realisation should concentrate on own shuddhatma.
8. BHEDAVIJNANA (DIFFERENTIATION)
The Acharya told that the Atma (soul) is different from all the matters. Not only that, it is absolutely different even from the body. Likewise, servants, house, wife, family, etc. are different from the Atma. So, we should know Atma keeping in mind these differences and constantly differentiate between the pure-self and the impure-self.
9. PUNYA - PAPA (GOOD ACTION - SINFUL ACTION) This topic has been discussed in Samayasara. The Acharya has made it very clear that a good action as well as a sinful action binds the creature as an iron chain as well as golden chain binds the man. So, both types of action bind the creature. Hence both are useless and do not ensure salvation.
10. SIX MATTERS Soul, Atom, Dharma (Movement or motion), Adharma (Motionless), Space and Time are the six matters. Acharya Kundakunda has discussed these matters in detail in Panchastikayasangraha. According to him the Universe is made of these six matters.