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## The Sutra Kritanga Sutra - The Charvakas explain their doctrines as follows:
(There is no substance called soul that goes to the afterlife - obtains another existence after death - besides the five elements. There is no sin and no virtue. Accepting such doctrines, these Lokayatikas - those who consider this world as everything - Charvakas - those who believe in these doctrines - remain greedy, attached to desires - the pursuit of worldly pleasures and enjoyment. They address a woman in these words: "O auspicious one! This human world is only as much as is perceived by the senses, obtained. A man went out on a path. His footprint was marked on the path. Seeing it, an ignorant man says that this is the mark of a wolf's paw. Heaven, etc., are also such false imaginations born of ignorance. O beautiful one! - possessor of an excellent body, eat and drink well. What has passed is not yours. O naive one! What has gone does not return. This body is a collection or a combined mass of five elements."
Thus, those whose hearts are attached to their own doctrines do not know the ultimate truth. They transgress - abandon - the doctrines propounded by the Tirthankara Bhagwan, remain bound by the doctrines in their own scriptures, and indulge in sensual pleasures.
"There are five great elements, this is what they say. Earth, water, then wind, and the fifth is space." (7)
Commentary: "There are five great elements, these are the names given. Earth, water, fire, wind, and space are the five." (7)
Translation: The proponents of the five elements declare that earth, water, fire, wind, and space are the fundamental elements in this world.
Commentary: Here, the author of the sutra specifically refers to the Charvaka doctrine and says: "There are, and they are great, and they are elements, and they are great elements. They are great because they permeate all worlds. This refutes the doctrine of the non-existence of elements. 'Here' in this world, they are declared by the proponents of the elements. They are declared by the Tirthankaras, or by the proponents of the elements, who follow the Barhaspatya doctrine. They are accepted by themselves and declared by others. And these are: earth, which is hard; water, which is fluid; fire, which is hot; wind, which is mobile; and space, which is empty. And those who have these five, they are as they are. These are well-known and can be perceived by direct experience, so they cannot be refuted by anyone.
Now, the Samkhyas and others also accept elements. For example, the Samkhyas say: "From the three qualities of sattva, rajas, and tamas, the great one arises, which means intellect. From the great one arises ego - the feeling of 'I'. From ego arises the group of sixteen, which includes the five sense organs of touch, etc., the five organs of action - speech, hands, feet, anus, and genitals - the eleventh, mind, and the five subtle elements. These are: the subtle elements of smell, taste, form, touch, and sound. From the subtle element of smell arises earth, which has smell, taste, form, and touch. From the subtle element of taste arises water, which has taste, form, and touch. From the subtle element of form arises fire, which has form and touch. From the subtle element of touch arises wind, which has touch. From the subtle element of sound arises space, which is devoid of smell, taste, form, and touch."
Similarly, the Vaisheshikas also mention elements. For example, they say: "Earth arises from the quality of earthness. It is eternal, characterized by atoms. It is impermanent in the form of effects produced by the process of two atoms, etc. It has fourteen qualities: form, taste, smell, etc."