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Vaisheshika and other schools considered karma to be an attribute of the soul (chetana), while the Pradhana-vada school of Samkhya Yoga considered it to be an attribute of the mind (antarahkarana), which is inert (jada). However, Jain thinkers, who consider both the soul and atoms to be products of karma, hold a unique view of karma as a result of both the soul and the inert. According to them, the soul, while being conscious, is also capable of contraction and expansion like the Prakriti (nature) of Samkhya, which allows for karmic modifications and can also become one with inert atoms.
According to Vaisheshika and other schools, karma, being an attribute of the soul, is not truly separate from it. Similarly, according to Samkhya, karma, being an attribute of Prakriti, is not truly separate from the inert. However, Jain thinkers believe that karma is a result of both the soul and the inert, which they call "bhaava karma" (karma of consciousness) and "dravya karma" (karma of matter).
This entire process related to karma is undoubtedly very old, as there was a lot of exchange of ideas among thinkers of karma. While it cannot be said for sure how old this time was, the deep thought, systematic structure, and extraordinary presentation of subtle and extremely subtle concepts in the Jaina Karma Shastra, which has been a long-standing institution in Jain philosophy, makes it clear that Jain philosophy's unique karma-vidya (science of karma) must have been established before the time of Lord Parshvanatha. This very vidya is what made Jain thinkers known as Karma Shastrajnas, and this vidya was spread under the names "Agrayaniya-purva" and "Karma-pravada-purva".
Jain thinkers paid a lot of attention to the concept of karma, while Samkhya Yoga focused particularly on the path of meditation. Later, when the Tathagata Buddha appeared, he also emphasized meditation. However, all of them retained the form of karma-chintan that they inherited. This is why Jain Karma Shastra holds a unique place in terms of its subtlety and detail. Nevertheless, it shares a lot of similarities with the karma-chintan of Samkhya Yoga, Buddhism, and other schools, and there is also a fundamental unity, which is important for students of Karma Shastra to know.