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(23) It continues. According to them, all activities related to life begin with the combination of the five elements (Panchabhuta) from the time of the being's conception or birth and end with the destruction of the body at the end of life, when these activities merge back into the five elements. Philosophies that hold such beliefs are called materialistic.
In contrast, there is another type of philosophy that believes that within the body composed of the five elements, there exists another element - the Jiva or Atma. This Atma is eternal and infinite. Its taking on and discarding of a particular physical body during its endless journey through the world is merely an incidental event. The Atma, through its physical body, constantly creates new karmas through various mental, verbal, and physical actions. It experiences the fruits of these karmas and accordingly enters one womb after another until, through these specific actions, it purifies itself and attains liberation from this cycle of birth and death, becoming a Siddha. Achieving such liberation or Siddhi is the ultimate goal of human life. Philosophies that accept such beliefs are called spiritual.
Among these two types of ideologies, some spiritual philosophers have considered the Jiva to be not an independent enjoyer of the fruits of karma and have not considered creation to be eternal, but rather to have originated at some point in time. They have also established a definite time for destruction along with creation and have connected God in some form or another to its creation and destruction. The viewpoint of some of them is as follows:
The Nyaya philosophy states that the fruits of good and bad karma are received through the inspiration of God. God is the creator, sustainer, and destroyer of the universe. He does not create the world from nothing, but rather from eternal atoms, space, time, air, mind, and souls. He is also the sustainer of the world, as the world continues to exist according to his will. He is also the destroyer of the world, because whenever the world needs to be destroyed for religious purposes...