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32 Tattvarthasutra
[1.31. There is no contradiction in considering all substances as comprehensible through insight knowledge (mati jñāna).
Question - In terms of self-experience or scriptural hearing topics, both insight knowledge and hearing knowledge will occur through the mind; then what is the difference between the two?
Answer - When mental contemplation includes verbal reference, it is termed hearing knowledge (śruta jñāna), and when there is no verbal reference, it is called insight knowledge (mati jñāna).
The supreme knowledge attained through perfect perception (parama avadhi jñāna), which has the capability to see countless segments in the non-phenomenal realm, can only perceive material substances but not non-material ones. Similarly, it cannot know all the transformations of material substances either.
Mental transformation knowledge (manaḥ paryāya jñāna) also only perceives material substances, but it is not equivalent to perfect perception. Through perfect perception, all types of physical substances can be apprehended, whereas through mental transformation knowledge, only physical substances in the form of the mind can be apprehended—which are also limited to the human realm. For this reason, the scope of mental transformation knowledge is only a part of the subject matter of perfect perception. No matter how pure mental transformation knowledge is, it cannot know all transformations of its comprehensible substances. Although mental transformation knowledge only perceives the thinking physical mind, subsequent inferences made by that mind can comprehend all material and non-material substances referenced by it.
Regardless of how pure the four types of knowledge, including insight, may be, they remain unable to know the complete essence of even one object due to the incompleteness of the conscious power's development. The rule is that knowledge that can know all aspects of one object can also grasp all aspects of every object. That knowledge is termed complete knowledge (pūrṇa jñāna), and it is referred to as perfect knowledge (kevalajñāna). This knowledge manifests when the conscious power is fully developed; thus, there are no discrepancies due to incompleteness. There is no object or essence that cannot be directly known through it. For this reason, the tendency of perfect knowledge is acknowledged in all substances and all transformations. 27-30.
In one soul, various forms of knowledge are simultaneously present, from one to four, in an unspecified manner. 31. In one soul, the knowledge that ranges from one to four occurs in an indeterminate manner simultaneously.