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[14.
The soul is made up of countless, subtle, karmic, and infinite atoms located in the field. The soul attracts karma from all its regions, from its subtle body. Each karma-skandha is bound to all the regions of the soul, and these karma-skandhas are the cause of different types of knowledge-obscuration, etc. Countless karma-pudgala-skandhas cling to each region of the soul.
The meaning of the above statement is that while other philosophies call every action of a being afflicted by attachment and aversion as karma, and while they consider the resulting impressions to be permanent even though the karma is transient, Jain philosophy believes that with every action of a being afflicted by attachment and aversion, a type of substance enters the soul, which becomes bound to the soul after becoming the cause of its results in the form of attachment and aversion. In due course, the same substance gives the soul good or bad results.
Jain philosophy has named the soul's transformation due to attachment and aversion and the associated attracted and bound physical substance as bhavakarma and dravyakarma respectively. Bhavakarma can be compared to the vritti of Yoga philosophy and the pravritti of Nyaya philosophy, but there is a difference in the nature of karma in Jain philosophy and the way other philosophies consider the nature of karma. Jain philosophy believes that everything we see around us with our dharma-chakshus is pudgala substance. This pudgala substance is divided into twenty-three types of categories, and among them is a karman category, which pervades the entire universe. This karman category, when it becomes the cause of the soul's emotions, becomes transformed into subtle matter.
When the soul, filled with attachment and aversion, engages in good or bad actions, it enters the karman category, causing knowledge-obscuration, etc. ]