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Swami Samantabhadra, in the introduction of 'Samayasara Prabhut', has cited this opinion to strengthen his argument that the time of Kundakunda's birth cannot be before 213 CE. He also argues that there is no harm in accepting this. However, we see only harm in accepting it - no benefit at all, and it does not seem reasonable at all. Accepting this opinion would mean that Samantabhadra, as well as Pujyapada, were scholars before Kundakunda. Then, the statements that Umasvati came in the lineage of Kundakunda, that Umasvati composed the Tattvarth Sutra, that Pujyapada wrote a commentary called 'Sarvarth Siddhi' on the Tattvarth Sutra, etc., would have no meaning or value. And the definite mention found in dozens of inscriptions and texts about Pujyapada and many other scholars who came before him, stating that they were in the lineage of Kundakunda or came after him, would become false and meaningless.
* 'The time of Bhagavan Kundakunda's birth cannot be established before the 213th Vikram Samvat.'............
'Therefore, even by reasoning, the time of Bhagavan Kundakunda is established as the 450th Saka Samvat, because he was contemporary with Shiva Mrigesha Varma. And there is no harm in accepting this.'
For example, see the copper plate inscription of Merkara, which was written in the 388th Saka Samvat, and in which the lineage of Acharyas in the lineage of Kundakunda Acharya is mentioned as follows:
'.......Sriman Kongani-Mahaadhiraj Avinita-namadheyadatta's Desiggana, Kaundakunda-anvaya-guna-chandra-bhatar-shishya's Abhayanandi-bhatar, his shishya's Shilabhadra-bhatar-shishya's Janaanndi-bhatar-shishya's Gunanandi-bhatar-shishya's Vandamandi-bhatar-garge, eighty-three hundred years, Magha month......"
- Kurga Inscriptions (E.C.I.)