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**Karmastava**
**Special Meaning:** Although the previous verse states that there are 148 karmic substances in the first eleven gunasthanas, excluding the second and third gunasthanas, and 147 karmic substances in the second and third gunasthanas, this statement is correct in comparison to the general case. However, as the determination of present-day beings becomes purer from the fourth gunastana onwards, the number of karmic substances decreases. Keeping this in mind, we explain the number of karmic substances from the fourth gunastana onwards.
The principle of Panchasangraha is that a being who disconnects the four ananta-anubandhi kshayas and does not bind the hell and tithyancha ayus, begins the upshama श्रेणी. In other words, a being who disconnects the four ananta-anubandhi kshayas and binds the deva-ayu, entering the upshama श्रेणी, has 142 karmic substances in the eighth and subsequent four gunasthanas.
Those who have destroyed the seven karmic substances, namely the four ananta-anubandhi kshayas and the darshan-mohaniya trika, have 141 karmic substances in the four gunasthanas from the fourth to the seventh. This number of 141 karmic substances should be understood in relation to the kshayik samyaktvi who are without श्रेणी, and also in relation to those who are kshayik samyaktvi but not charma-shariri, but who still have to take rebirth for liberation. However, those who are charma-shariri kshayik samyaktvi have neither the essence nor the possibility of any other life besides the human life.