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The second verse describes the nature of the Siddhas, stating that they are free from the five astikayas and are liberated. The Siddhas are described as being free from the eight karmas and residing in the highest realm. This verse refutes the Sadashiva doctrine, which claims that the soul is always free from karmic impurities. It also refutes the Mimamsa doctrine, which denies the existence of liberation. Furthermore, it refutes the Sankhya doctrine, which claims that the soul is not happy in liberation. The verse also states that the Siddhas are never bound by karma again.
This is the fourth chapter of the first Maha-Adhikara, which deals with the six substances, specifically the Jiva-astikaya. This chapter consists of 35 verses, which are divided into three sections: the first verse introduces the nine Adhikaras, the next three verses describe the nature of the Jiva, the next two verses describe the Jiva's body, the next three verses describe the Jiva's non-material nature, the next two verses describe the Jiva's three types of consciousness, the next 19 verses describe the Jiva's knowledge and perception, the next 18 verses describe the Jiva's actions, and the final three verses are in the form of a Chulika.