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(3) Jiva and Ishvara - both are conscious, then what is the difference between them? The only difference can be that all the powers of the jiva are covered by the karmic coverings, but not those of Ishvara. However, when the jiva removes the coverings through its own efforts, all its powers become fully illuminated. There is no difference between jiva and Ishvara. If the difference remains even after the removal of the karmic coverings, then what is liberation? The difference is limited to the cycle of samsara, not beyond. Therefore, there is no objection in believing that all liberated jivas are Ishvara. It is not appropriate to say that Ishvara should be only one, just on the basis of imagination. There are many souls and they are all Ishvara from the tattvic point of view. They are seen as small and big jivas only due to the karmic coverings. This principle gives full strength to everyone to manifest their Ishvaratva and inspires them to make efforts.
The existence of the soul - seven proofs
Who binds karma and who experiences its fruits? The answer is the soul. While considering the soul-substance, it is necessary to accept the existence of the soul, otherwise the discussion of karma will not be considered logical. The independent existence of the soul is proved by the following seven proofs:
(1) The proof of self-awareness, (2) The absence of contradictory evidence, (3) The proof of the negator from the negation, (4) The proof of the effect from the cause, (5) The scriptural evidence, (6) The consensus of modern scholars, (7) Rebirth. The discussion of these proofs is as follows: