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The Saptaatika chapter states that the state of Udyaasthan, Upsham, and Samyagdristi is attained only by Kshayik Samyagdristi beings. A being with Upsham Samyagdristi has two states of existence: 28 and 24 Prakrutis. The state of 28 Prakrutis exists at the time of Prathamopahsam Samyaktva, while the state of 24 Prakrutis exists for the being who has attained Avirat Samyagdristi after the boiling up of Anantanubandhi. However, a Kshayik Samyagdristi being has only 21 Prakrutis. This is because the attainment of Kshayik Samyagdristi occurs only after the destruction of seven Prakrutis: Anantanubandhi Chatushk and Darshanmohatrik. Thus, there are three states of existence in the Udyaasthan of six Prakrutis: 28, 24, and 21 Prakrutis.
For beings with Samyagmithyatva, there are three states of existence: 28, 27, and 24 Prakrutis. A being with 28 Prakrutis who attains Samyagmithyatva has 28 Prakrutis. However, a Mithyadristi who has attained 27 Prakrutis by boiling up Samyaktva but has not yet boiled up Samyagmithyatva, if they attain the Samyagmithyatva Gunasthan by renouncing Mithyatva and due to the cause of the consequences, then that Samyagmithyatva being has 27 Prakrutis.
The Digambar tradition does not mention the existence of 27 Prakrutis for Samyagmithyatva. The Go. Karmakanda mentions the Vedak period, during which any Mithyadristi being could be Vedak Samyagdristi or Samyagmithyatva. However, this period passes while the boiling up of Samyaktva continues. Therefore, the attainment of Vedak Samyaktva or the Samyagmithyatva Gunasthan is not mentioned for a being with 27 Prakrutis.