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Origination (utpāda) destruction (vyaya) i.e. from mode (paryāya) or practical viewpoint Permanence (dhrauvya) i.e. from substance (dravya) or transcendental (niścaya) viewpoint
Here we have interchangeably used modal and practical views; substance and transcendental viewpoints. However Nayacakra in verse 182-183 says that transcendental and practical viewpoints are the main viewpoints while substance and modal viewpoints are the means to know them respectively. This appears to be so as we see use of
ascendental and practical viewpoints used primarily in spiritual discussions (adhyātma) while substance and modal viewpoints used in canonical literature. This justifies their use in canonical literature as means to learn and experience spiritualism. Thus these are the two ways / methods of explaining the same concept / entity.
Today we shall discuss the transcendental, some times referred as absolute viewpoint also, and practical viewpoints to develop a better understanding of pure soul and empirical soul. Ācārya Kundakunda in Niyamasāra and Samayasāra, and Samantabhadra in Aptamīmānsă have used these extensively to make the reader appreciate and understand this difficult topic so that the Jain concept of pure and empirical soul is understood clearly.
Transcendental viewpoint looks at an entity without breaking the same in parts and as per its true nature and without the impact of other entities. On the other hand practical viewpoint keeps on differentiating (or breaking it into parts) an entity and impact of other entities on it so that its true nature can be understood properly. In short we can say the following main features of the two viewpoints:
Subject of transcendental viewpoint is the entity without dividing it in parts or it looks at similarities / universal attributes of the entity while practical viewpoint looks at differences or parts or a specific attribute in the entity.
Transcendental viewpoint looks at the entity only while practical viewpoint views the impact of other things on the entity primarily.
Transcendental viewpoint talks of the pure state of the entity and its nature while practical viewpoint looks at the union of the entity with others or like other entities.
Transcendental viewpoint says that the nature and transformation of an entity as its own without intermixing them or their effects on each other. Practical viewpoint on the other hand
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