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Forms are transformed, the doer of them is the pudgala itself, the jiva is the doer of them. It cannot be, the jiva is the doer of its own perceptions. This very thing is made clear in the time-honored gatha 86.8, the essence of which is:
The jiva does its own raga-dvesha-adi forms of feelings, but by getting the cause of those feelings, the pudgala, which is fit to become karma-rupa, becomes transformed into karma-rupa, and when the pudgala dravya, which has become transformed into karma-rupa, gives its fruit, then by getting the cause of it, the jiva also undergoes transformation in the form of raga-adi. Although both the jiva and the pudgalik karma undergo transformation by getting the cause of each other, yet neither is the jiva the doer of the qualities of pudgala karma, nor is the pudgala karma the doer of the qualities of the jiva, but both undergo transformation by getting the cause of each other. Therefore, the soul is the doer of its own feelings, not the doer of all the feelings created by pudgala karma.
On the above statement, this doubt may arise that Jainism also considers the soul to be completely inactive like the purusha of Samkhya philosophy, and the pudgala to be the doer like prakriti. But this is not the case. The purusha of Samkhya philosophy is completely inactive, but in Jainism, the soul is not considered to be completely inactive. It is the doer of its own natural feelings - knowledge, perception, happiness, etc., and also of its own feelings - raga-dvesha, moha, etc., but it is not the doer of the transformation of karma-rupa in the pudgalas due to the cause of those feelings. The essence of the above statement is that in reality, only the proximate cause can be called the doer of anything, and the doership that is attributed to the remote cause is done from a practical, worldly point of view. What has been said about doership should also be understood about enjoyership. The one who is the doer of something can be the enjoyer of it, and the one who is the enjoyer of something can be the doer of it.