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Tantras, we find that the Vijñānākala souls are always above the function of the Karmas. Karma operates in the embodied condition whether this condition is that of a Deva in the highest heaven or that of a hell-being in the lowest pit. The disembodied condition of a prolayākala soul is free from the operation of Karma till it assumes an embodied form. The Sakala souls always live under the shadow of the operation of the Karma formula. Consequently, the operation of Karmic law holds good in the case of the embodied Sakala beings as well as the temporarily disembodied under the Pralayākala beings.
The entire phenemena of birth, death, transmigration and rebir h are all related to Sakala souls and have nothing to do with Vijñānākala altogether. It should be remembered that the Nişkala souls either Pralayākala or Vijñānākala may have the possibility of obtaining the Divine Grace directly from the divine source if the maturity of their Mala is sufficiently ripe. In such cases they receive a luminous body and are required to function and remember as if it were of the divine administration of the world. There is a special distinction in this matter between two kinds of embodied souls, while the Viñānākala souls in case of the maturity of mala ( Hatarki ) may be converted into Mantras or Mantreśwaras as the case may be, but the Pralayākala disembode ied souls may be converted in case of sufficient maturity of their Mala as Mantreśwara but never as Mantras. In case of vantreswara it may be pointe : out that the equipment af Paramantreso wara is from the Vijiiānākala souls but Aparamantreśwara is never based on Vijñānākala souls but only on Pralayākala souls. The important point to be considered in this connection is that Aparamantreswara is a functionary who works within the domain of Māya and has therefore a duel body attached to him. A Máyika body according to the nature of the maturity of the Karma saṁskāra and the glorious body which is consequent on Divine grace. This is a very important fact to be taken into consideration in connection with problem of Karma. The duel body referred to above includes within itself the pure body called