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The Samvāsaraṇa studies have not been done. It is believed that the Bhūtas are born from the Tanmātrās. Just as the Earth is born from the Gandha Tanmātrā, water from the Rasa Tanmātrā, fire from the Rūpa Tanmātrā, air from the Sparśa Tanmātrā, and space from the Śabda Tanmātrā. This belief of the Sāṃkhya philosophy is illogical because if you say that it is based on external Bhūtas, then it is not correct because they have always existed. It is not true that this whole world has never been like this before - it has been different. If you say that the Bhūtas residing in each body are born from the five Tanmātrās, then this is also not true. Because there are skin and bones in the body. They are hard and are part of the Earth, and phlegm, mucus, and blood are liquid forms of water, then fire digests food. Prāṇa and Apāna are air. The empty space in the body is space. It is also not correct to believe that such a body is born from Tanmātrās. Because some bodies are born from semen and blood. Therefore, the smell of Tanmātrās is not even perceived in them. It is irrelevant to imagine something that is unseen - not visible as a cause. It is also observed that eggs, plants, sprouts, etc. are born from something else. Therefore, the creation that the Sāṃkhya philosophers describe according to their process - the order of creation, from Pradhāna to Mahat and from Mahat to Ahamkāra, etc., is illogical. They say this because they are attached to their doctrines. Accepting the Akṛtitva of the soul leads to the fault of Kṛta Nāśa and Akṛtābhyāgama. This also results in the absence of bondage and liberation. Accepting the Nirguṇatva of the soul leads to the objection that it is devoid of knowledge - it is proven to be ignorant. Thus, the doctrine of the Sāṃkhya philosophers is like the babbling of a child - it is meaningless. Prakṛti is unconscious - devoid of consciousness. It is inclined towards the soul. This statement is also illogical.
Now the Buddhist doctrine is described - there, matter is accepted in the form of twelve Āyatanas. Like the five senses, such as eyes, etc., the five sense objects, such as form, etc., Śabda Āyatana and Dharma Āyatana. Sukhādi is called Dharma. The delimitation - determination of these twelve Āyatanas is through direct perception and inference - these two proofs. In this context, the Jains say that the senses like eyes, etc., have been taken by us from the Ajiva. Bhāvendriya is taken from the perception of the Jiva. The objects like form, etc., have also been taken from the Ajiva. Therefore, they should not be considered separate. Śabda is Paudgalik. Therefore, Śabda Āyatana also comes under the Ajiva from its perception. Therefore, it is not logical to accept each one as a separate substance. Sukha and Duḥkha, which are called Dharma Āyatana. If they are in the form of the rise of Sātavedaniya and Asātavedaniya, then they are the qualities of the Jiva. Therefore, they are included in the Jiva itself. If they are the cause - the form of Sukha Duḥkha, Karma, then being Paudgalik, they come under the Ajiva. Buddhists call direct perception Nirvikalpaka. Nirvikalpaka is in the form of uncertainty. Therefore, it is not a part or cause of inclination and disinclination. Its authenticity - being a proof is not proven. In this way, if direct perception is not authentic, then inference cannot be a proof either because it is based on direct perception. The avoidance of other objections - accusations has been considered thoughtfully elsewhere, therefore, they are not being refuted in detail here. One should refute the principles stated - propounded in the Mīmāṃsaka and Lokāyata Cārvāka philosophies with one's own intellect. They accept very worldly-opposed substances. Therefore, they have not been presented here directly. In this way, the nine or seven substances remaining from all these - the separate Tīrthaṅkara, are the only truths. Their knowledge is the cause in Kriyāvāda. The knowledge of the substances accepted by other doctrines is not the cause in Kriyāvāda.