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Umasvati, while maintaining the characteristics of the qualities as stated in the Uttaradhyayana, replaces the 'action' term found in the Kanadasutras with the well-known term 'paryay' from Jain tradition, thus defining substance as 'substance that possesses qualities and paryay' (गुणपर्यायवद् द्रव्यम्-5 37). This means that what possesses qualities and paryay is substance.
In the sixth verse of the 28th study of the Uttaradhyayana, the definition of quality is given as 'Ekadruvyaāśritā guṇāḥ' (गुणा- एकद्रव्याश्रिता), which means that those that are dependent on a single substance are qualities. The definition of qualities in Kanada shows a notable enhancement. He states that a quality is ‘druvyāśrayya guṇavān saṅyoga vibhāgeṣv akāraṇam anapekṣa iti guṇa-lakṣaṇam’ (द्रव्याश्रय्यगुणवान् संयोगविभागेष्वकारणमनपेक्ष इति गुणलक्षणम्-1. 1. 16). This means that qualities are those that are dependent on substance, formless, and independent of the conjunction and division.
In Umasvati's definition of qualities, there is one aspect from Kanada's definition that includes 'formlessness'. He says 'druvyāśraya niguṇā guṇāḥ' (द्रव्याश्रया निगुणा गुणाः-5. 40), meaning that those which are dependent on substance and are formless are qualities.
In the tenth verse of the 28th study of the Uttaradhyayana, the definition of time is given as 'Vattanālakṣaṇo kālo' (वत्तणालक्खणो कालो), which means that the nature of time is to occur. The term 'vartanā' does not appear in Kanada's definition of time, but the word 'apara' does alongside other terms—'aparismannaparam yugapacciraṃ kṣipramiti kālaliṅgāni' (अपरिस्मन्नपरं युगपच्चिरं क्षिप्रमिति काललिङ्गानि-2. 2. 26).
In Umasvati's definition of time, besides 'vartanā', other terms that are present include 'paratva' and 'aparattva', such as 'vartanā parināmaḥ kriyā paratvā aparatva e cha kālasya' (वर्तना परिणामः क्रिया परत्वापरत्वे च कालस्य-5. 22).
For the three fundamental sutras regarding the definitions of substance, quality, and time mentioned above, no such word basis from any ancient Shvetambara Jain Agama or limb has thus far been found apart from the Uttaradhyayana; however, there exists some resemblance of the Sanskrit sutras of Tattvartha with the Prakrit words of Kundakunda, believed to belong to the first or second century of Vikrama, which is at some points complete and at other points very minimal. In the Shvetambara sutra text, there are only two sutras defining substance: 'utpādavyayadhrauvyuktaṃ sat' (उत्पादव्ययध्रौव्ययुक्तं सत्-5. 29) and quality.
1. For more special knowledge regarding the definitions of substance—see Pramāṇamīmāṃsā, Bhāṣāṭīppaṇa, p. 54; Nyāyāvātāravātikavṛtti, introduction, pp. 25, 104, 119.