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118
Tattvarthasutra
[5.7-11
The regions of space are infinite. The regions of the union and the non-union of substances are countless.
The regions of matter (pudgala) are counted, uncounted, and infinite. Atoms do not have regions.
Dharma and adharma, along with the four types of ajiva and living beings, are referred to as "kaya," indicating that the five substances are astikaya (having areas or extension). However, the specific number of their regions is indicated here for the first time.
The regions of dharmastikaya and adharmastikaya are uncountable. A region is defined as a minute part with no conception of another part. Such indivisible subtle parts are also called niramsa-amsa. Dharma and adharma are both substances of a single unit, and their regions (indivisible parts) are uncountably uncountable. These two substances are such undivided bulk forms that their countless indivisible subtle parts can only be conceived by the intellect and cannot be separated from the substantial bulk.
The living substance is infinite in a unitary form. Each living being is an indivisible unit, which is uncountably regional like dharmastikaya.
The space substance is the largest bulk among all substances because it is infinitely regional.
The regions of the pudgala substance are not determined like the other four substances, because some pudgala bulk has counted regions, some have uncounted regions, some have infinite regions, and some have infinite-infinite regions.
The difference between pudgala and the other substances is that the regions of pudgala can be separate from its bulk, while the regions of the other four substances cannot be separate from their respective bulks, because, apart from pudgala, the other four substances are incorporeal, and the nature of the incorporeal is not to be divided. The pudgala substance is corporeal, and corporeal substances can be divided because they can be united or separated through synthesis and analysis.