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The **Sri Sutra Kritanga Sutra** states that a substance is identified by its distinctness from other substances. In this regard, we consider whether the special qualities that possess specific intelligence are dependent on any other special quality. If they are dependent on another special quality, it cannot be said so because this dependence will continue indefinitely, leading to the fallacy of infinite regress. Therefore, just as special qualities possess specific intelligence without other special qualities, similarly, specific intelligence can be attributed to substances like dravya (matter). Then why should a separate substance called "special quality" be considered besides dravya? We also accept that special qualities are not distinct from dravya, because all substances are generally characterized by special qualities. The Vaisheshika school believes that special qualities are eternal and reside in dravya, and they are also final, residing in everything. There are four types of eternal dravya: atoms, liberated souls, and liberated minds. Special qualities exist in these. This statement is arbitrary, illogical, and incomprehensible. It is merely an explanation given by them. In Vaisheshika philosophy, a substance called "samavaya" (inherence) is considered. It is said that "samavaya" is the cause of perception in substances that are mutually dependent and inseparable. It is eternal and one. Considering it eternal would make all the inherents eternal. If the inherents are considered non-eternal, then "samavaya" would also be non-eternal because the inherents are its basis. Due to the oneness of "samavaya," all inherents would be considered one, which would create a difficulty. If the inherents are considered many, then "samavaya" would also be many.
In Vaisheshika philosophy, "samavaya" is accepted as a relation. Relation is dualistic, existing in two. Therefore, due to the difference between a stick and the one holding the stick, the substances that are its basis are considered to be mutually dependent and not independent. When a mat is created from long grass, the form of the grass is destroyed and the form of the mat is produced. This is similar to the transformation of milk into curd. Thus, the arrangement of substances accepted by Vaisheshika philosophy is not properly established.
Now, the principles of Sankhya philosophy are presented. According to Sankhya philosophy, creation arises from the union of prakriti (nature) and atma (soul) or purusha (consciousness). The state of equilibrium of sattva guna (quality of goodness), rajo guna (quality of passion), and tamo guna (quality of darkness) is called prakriti. From prakriti, mahat (intellect) is produced. From mahat, ahamkara (ego) is produced, and from ahamkara, eleven senses and five tanmatras (subtle elements) are produced. From the five tanmatras, five mahabhutas (gross elements) are produced. The nature of purusha-atma is consciousness. It is not an agent, it is devoid of qualities, and it is the experiencer. According to Jain philosophy, sattva and other qualities, which are mutually contradictory, are inherent in prakriti and cannot exist together without a regulating quality. Just as black and white colors cannot exist together without a regulator, similarly, mahat and other modifications cannot be produced from prakriti without a cause for the production of heterogeneity. Therefore, in Sankhya philosophy, there is no cause for the production of heterogeneity in prakriti. Hence, nothing other than itself can be produced from prakriti, and heterogeneity cannot arise. Due to the non-agency of the soul, it is incapable of doing anything. If it is assumed that there is inherent heterogeneity in prakriti, then it would be without a cause. In such a situation, sattva-substance would either be eternal or non-eternal. It is said that if heterogeneity is accepted to arise in prakriti without any other cause, then all substances would be either real or unreal because substances are real or unreal depending on the cause. Mahat and ahamkara are not different from sensation because the knowledge "I am happy," "I am unhappy" is the same as intellect, determination, or ego. Intellect and ego are attributes of the soul because they are like holes. They are not modifications of inert prakriti.
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