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Tattvarthasutra
[1.20. Uttar-Achara, Sutra-krit, Sthana, Samavaya, Vyakhyaprajnaptih (Bhagavati Sutra), Jnatadharamakatha, Upasakadasha, Antakrid Dasha, Anuttaraupapatika Dasha, Prashnavyakarana, Vipaka and Drishtivada are the twelve limbs. Samayik, Chaturvishat Istava, Vandana, Pratikraman, Kayotsarga, and Pratyakhyan are six essential ones, while Dashavakalika, Uttaradhyayan, Dashashrutaskandha, Kalpa, Vyavahara, Nishitha, and Rishibhashita are among the external scriptures.
Question-These distinctions are from the scriptures that systematically gather knowledge, so are there only these scriptures?
Answer-No. There have been many scriptures, there are many scriptures, they are becoming many, and they will continue to be so. All of them fall under the category of Shruta knowledge. Here, only those are counted which are primarily based on Jain teachings. Besides these, many other scriptures have been created and continue to be created. All of them should be included in the external limbs if they are composed with pure intellect and equanimity.
Question-Nowadays, various scriptures pertaining to sciences, poetry, drama, and other secular subjects are being created; are they considered Shruta as well?
Answer-Certainly, they are also considered Shruta.
Question-Then, since they are Shruta knowledge, can they also be suitable for liberation?
Answer-Whether or not they are useful for liberation is not an inherent quality of any scripture, but the fitness of the qualified individual is its basis. If the individual is qualified and a seeker of liberation (mumukshu), they can make secular scriptures conducive to liberation, and an unqualified individual can degrade themselves even with scriptures considered spiritual. Nevertheless, from the perspective of the subject matter and the qualifications of the author, there is indeed a special significance of Lokottara Shruta.
Question-'Shruta' is knowledge, then why are linguistic scriptures or the materials like paper on which they are written also called Shruta?
Answer-Only by convention. In reality, Shruta is indeed knowledge. However, the medium for illuminating such knowledge is language, and language arises from such knowledge, while paper and such materials are means to organize that language in a written form. Therefore, language or paper is referred to as Shruta by convention.
20. Every statement made by the Buddhas and other Rishis is referred to as Rishibhashita. For example, the eighth Kapili study of the Uttaradhyayan, etc.