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Parallelism between Tattvārthasūtra and Yogasūtra 139 theory of soul-non-soul relation is neither interaction, as there is no mutual transformation of the two substances, nor parallelism, as the two series cannot be held to be absolutely independent of each other. 18
(b) YS: YS also starts with dualism of the soul (puruşa) and the non-soul (prakrti). It admits numberless souls and one primeval matter called prakrti constituted of qualities. Prakrti is that ultimate substance which is the source of all physical and psychical phenomena. Its primordial state is conceived as an equilibrium of qualities where there is no visible change. All action and interaction of the qualities at this state are only in a potential state. So, praksti is a real, eternal, non-intelligent and independent principle. Qualities are also real and substantive. Souls are isolated, neutral, intelligent and inactive. 19
Patañjali says that the puruşa is a seer (drașā) or observer whereas the prakrti is an illusory reality which exists only for the the puruşa.20 Their nature of unity is avibhāgaprāptau iv a, as if there is no difference. Bhāsya remarks this realtion as 'bhoktr-bhogyatā' relation.
According to YS, something like unity takes place between the buddhi and the purusa. There is a seeming reflection of purusa in the buddhi, and as a result of this reflection, it appears as if the self becomes united with the conceptual determination of the buddhi. The nature of this reflection is a transcendent one. Thus phenomenal intelligent self is partially a material reality arising out of the seeming interaction of the soul and the mind. So, the YS accepts interaction of soul and non-soul. It states that interaction is the only way by which matter releases the soul from its seeming bondage. Patañjali states that, the pure nature of sattva has great resemblance with pure nature of puruṣa. (c) Comparison: The reflection of purusa in the buddhi creates many problems. Absolutely passive puruşa cannot be assumed