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The seven gāthās, starting with "Pancāstikāya prābhṛta tadanantaraṁ evaṁ kattā" etc., explain karma-samyuktatva (being associated with karma) and karma-rahitatva (being free from karma) in sequence. These gāthās are primarily meant to address the issue of karma. Thus, with eighteen gāthās in five sections, the text refutes the one-sided view and establishes the many-sided view. It also aims to instruct the disciple who follows the Sāṃkhya philosophy regarding the concept of kartṛtva (agency), the disciple who follows the Buddhist philosophy regarding the concept of bhoktṛtva (enjoyment), and the disciple who follows the Sadāśiva philosophy regarding the concept of karma-samyuktatva (being associated with karma). Therefore, one should understand the three rights of agency, enjoyment, and karma.
After explaining the rights related to the jīvā-stikāya (soul-body), the three gāthās starting with "Ekko jem mahappā" etc. discuss the jīvā-stikāya-cūlikā (the subtle body of the soul) and the first mahādhikāra (major authority) related to the six substances of the pancāstikāya. The remaining six antara-adhikāras (minor authorities) within the fourth antara-adhikāra, which comprises 35 gāthās, discuss the destruction of the aggregates.
For example, the text explains the state of the soul in samsāra (cycle of birth and death) in three ways: with pure certainty, with impure certainty, and with the perception of the non-existent. With pure certainty, the soul is pure and possesses the qualities of existence, consciousness, and knowledge. With impure certainty, the soul is impure and possesses the qualities of karma, karma-phala (fruits of karma), and attachment. With the perception of the non-existent, the soul is impure due to the influence of karma and the substances.
The text then explains the soul's existence in three ways: as jīva (living being), as cetanita (conscious being), and as upayoga-viseṣita (being with specific use). The soul is jīva because it possesses the qualities of existence, consciousness, and knowledge with pure certainty, the qualities of karma, karma-phala, and attachment with impure certainty, and the qualities of substances with the perception of the non-existent. The soul is cetanita because it possesses pure consciousness with pure certainty and impure consciousness with impure certainty. The soul is upayoga-viseṣita because it possesses pure use with pure certainty and impure use with impure certainty.
The text further explains the soul's existence in three ways: as prabhu (lord), as kartā (agent), and as bhoktā (enjoyer). The soul is prabhu because it possesses the power to transform into pure states with pure certainty and impure states with impure certainty. The soul is kartā because it is the agent of pure states with pure certainty, impure states with impure certainty, and the perception of the non-existent. The soul is bhoktā because it enjoys pure happiness with pure certainty, impure happiness and suffering with impure certainty, and external objects with the perception of the non-existent.
The text also explains the soul's existence in three ways: as sadeha-metta (having a body), as amūrta (formless), and as karma-samyukta (associated with karma). The soul is sadeha-metta because it possesses a body due to the influence of karma. The soul is amūrta because it is formless with pure certainty and possesses a body due to the influence of karma with the perception of the non-existent. The soul is karma-samyukta because it is free from karma with pure certainty, associated with karma with the perception of the non-existent, and associated with karma with impure certainty.
The text then explains the meaning of the words and the meaning of the doctrine. The explanation of jīvatva (being a living being) is based on the nine examples mentioned in the Dohaka Sūtra, which states: "Vachchakkharaṁ bhava-sārittya-samga-niraya-piyarāya. Cullīya-haṇḍayi-puṇa-mavaū ṇa ḍiṭuṁtā jāya." This explanation aims to prove the existence of all living beings and to explain the quality of anadi-cetanā (eternal consciousness) from the perspective of the disciple who follows the Cārvāka philosophy. Alternatively, the explanation of asāmanya-cetanā (non-ordinary consciousness) should be understood as common to all philosophies. The explanation of abhinna-jñāna-darśana-upayoga (undivided knowledge, vision, and use) is meant to instruct the disciple who follows the Naiyāyika philosophy. The explanation of prabhu-tva (lordship) is meant to teach about mokṣa (liberation) and the means to achieve it. The statement of the liberated and omniscient being is the proof.