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This is fundamentally different from the proponents of *pravratak dharma* and *tripurushartha*. They believe that karma is indeed the cause of rebirth. By performing righteous and prescribed actions (deeds), one can attain heaven. But being content with attaining heaven is not the goal of the soul, nor is it the fulfillment of the soul's purpose. Where is the attainment of the soul's independent, pure form in this? Therefore, for the attainment of the self-nature and the fulfillment of the purpose, *dharma-punya* is as objectionable as *adharma-papa*. According to them, the fourth *moksha* purpose is independent, and *moksha* is the only goal of the soul. For *moksha*, both *punya-rupa* and *papa-rupa* karma are necessary. Not only that, *diyi* cannot be destroyed. Karma can be destroyed by effort. This ideology became known as *nivartak dharma*. Its vision is not limited to the social system, but is primarily individualistic (self-developmental). An individual can achieve the ultimate goal by developing himself through his own efforts. The *nivartak dharma* view on karma
According to the *nivartak dharma* view, ultimate karma cessation is possible, and it is possible only through the efforts of the soul itself. Indicating the root cause of the origin of karma, it is said that the root cause of *dharma-punya* and *adharma-papa* is not the prevailing social tendencies-rejections, prohibitions, but ignorance and attachment-aversion. No matter how righteous the social behavior may be, if it is based on ignorance and attachment-aversion, it will give rise to *adharma*. This distinction between *punya* and *papa* is for those who have a gross vision. In reality, *punya* and *papa*, being based on ignorance and attachment-aversion, are *adharma* and objectionable. Therefore, self-independence