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## Karmagranth Part Four, Appendix
**On the word 'Kal' in line 18 of verse 10.117:**
There have been two opposing viewpoints regarding 'Kal' (time) in both Jain and Vedic philosophies for almost 2500 years. Both viewpoints are described in Shwetambar texts, while Digambar texts only present one viewpoint.
**(1) The first viewpoint does not consider 'Kal' as an independent substance. It believes that 'Kal' is the continuous flow of Jiva (soul) and Ajiva (non-soul) substances. According to this viewpoint, the continuous transformation of Jiva and Ajiva is considered 'Kal' in a figurative sense. Therefore, in reality, Jiva and Ajiva should be considered as 'Kal' substance, and it is not a separate entity. This viewpoint is found in 'Jee Gaabhin' and other texts.**
Later texts like Tattvarth Sutra by Umaswati, Trishika by Shri Siddhasena Divakara, Visheshavashak Madhyam by Shri Jinabhadragani Samashraman, Dharmasangrahani by Shri Haribhadra Suri, Yogashastra by Shri Hemchandra Suri, Dravya-Guna-Paryaya ke Ras by Shri Upadhyay Prashovijayji, Lokaprakash by Shri Vinayvijayji, Nayachakraasar and Agamsaar by Shri Devchandraji have mentioned both these viewpoints from the Agamas. The Digambar sect only accepts the second viewpoint, which was first found in the texts of Bhikku Kundakunda Acharya. Later, Pujyapada Swami, Bhattarak Shri Akal Dev, Vidyānanda Swami, Nemichandra Siddhantachkravarti, and Banarasi Das, etc., have also mentioned this viewpoint.
**The meaning of the first viewpoint:** The first viewpoint states that the terms like 'Samay' (time), 'Avalika' (duration), 'Muit' (moment), 'Din-Rat' (day-night), etc., which are considered as 'Kal' in practical life, or the states like 'Navin' (new), 'Nata' (young), 'Pugnata' (mature), 'Jostata' (old), 'Kanishthata' (younger), etc., which are considered as 'Kal' in practical life, are all just indications of specific actions (Paryaya-vishesh). For example, the Paryaya of Jiva and Ajiva, which is indivisible, i.e., even intellect cannot divide it into two parts, that ultimate, extremely subtle Paryaya is called 'Samay'.