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## Translation:
**Pancastikaya Prabhrut**
**261 Saṅkhya Taṅka -** Now, in another way, the nature of the **mūrta** (concrete) and **amūrta** (abstract) is explained. Those things which are the objects of the senses, which are the instruments of knowledge, are **karma-tāpa-patra** (karmic impressions). By whom are they made? By the **jīvas** (souls) - those who are outward-looking, who are intoxicated by the pleasure of objects, and who are devoid of the **nirvikalpa** (unconditioned) bliss of the Self. These become **mūrta** (concrete) because they are beyond the nature of objects, and are contrary to the true nature of the Self. Some of them, though they are not objects of the senses in the present time, due to their subtle nature, will become objects of the senses in the future. Therefore, they are called **indriya-grahaṇa-yogya** (capable of being perceived by the senses).
The rest, **amūrta** (abstract), are those which are not objects of the senses, such as the **ātma-dravya** (soul-substance) which is the basis of **ati-indriya-jñāna** (super-sensory knowledge) and **sukha** (bliss), and the other five **dravya** (substances) besides **pudgala** (matter).
**Citta** (mind) embraces both - **citta** embraces both the **mūrta** and the **amūrta**. **Citta** is the cause of **mati-jñāna** (intellectual knowledge) and **śruta-jñāna** (scriptural knowledge), and its object is not fixed. Of these, that which is **ātma-grāhaka** (perceiver of the Self) in the form of **bhāva-śruta** (intuitive knowledge) is **pratyakṣa** (direct knowledge), and that which is known as **aṣṭāṅga-caturdaśa-pūrva-rūpa-paramāgama** (the twelve angas, fourteen pūrva-rūpas, and the ultimate scriptures) is **parokṣa** (indirect knowledge) in the form of **vyāpti-jñāna** (knowledge of pervasiveness), though it is similar to **kevala-jñāna** (omniscience).
Thus it is said: "**Su-kevalaṁ ca ṇāṇaṁ doṣiṇavi sarisāṇi hoti bohādo. Su-ṇāṇaṁ ca parokkhaṁ paccakkhaṁ kevalaṁ ṇāṇaṁ**" (True omniscience is like a mirror to the faults. True knowledge is both indirect and direct, and is omniscience).
Thus, the **gāthā** (verse) explaining the nature of the **mūrta** and **amūrta** is complete.
**Hindi Taṅka -** **Uttānīkā -** Further, the nature of the **mūrta** and **amūrta** is explained in another way.
**Anvaya-sahita-sāmānya-ārtha -** (Jīvahiṁ) By the **jīvas** (souls), (khalu) certainly, (je viṣaya) those objects, (indriya-gejžhā) which are capable of being perceived by the senses, (huṁti) are, (te mūrta) they are **mūrta** (concrete). (Seṣa) The rest, all the five **dravya** (substances) including the **jīvas**, (amūrtaṁ) are **amūrta** (abstract). (Cittaṁ) Mind, (ubhayaṁ) both, (samādiyati) embraces.
**Višeṣa-ārtha -** Those **jīvas** who are delighted in the pleasure of objects, and who are outside the taste of the nectar of bliss, which is **vītarāga** (devoid of attachment) and **nirvikalpa** (unconditioned), those who perceive the objects of the senses, they are **mūrta** (concrete). Those objects of the senses are devoid of objects, and are contrary to the true nature of the Self, which is the nature of blissful Self-awareness. Some of these **pudgala** (matter) **mūrta** (concrete) **dravya** (substances) are so subtle that they are not perceived by the senses in the present time, but in the future, when they become capable of being perceived by the senses, they will become objects of the senses. The **amūrta** (abstract) are those which are not objects of the senses, such as the **ātma-dravya** (soul-substance) which is the basis of **ati-indriya-jñāna** (super-sensory knowledge) and **sukha** (bliss), and the other five **dravya** (substances) besides **pudgala** (matter). **Citta** (mind) embraces both the **mūrta** and the **amūrta**.
This **citta** is the cause of **mati-jñāna** (intellectual knowledge) and **śruta-jñāna** (scriptural knowledge). Its object is not fixed. Of these, that which is **ātma-grāhaka** (perceiver of the Self) in the form of **bhāva-śruta** (intuitive knowledge) is **pratyakṣa** (direct knowledge), and that which is known as **aṣṭāṅga-caturdaśa-pūrva-rūpa-paramāgama** (the twelve angas, fourteen pūrva-rūpas, and the ultimate scriptures) is **parokṣa** (indirect knowledge) in the form of **vyāpti-jñāna** (knowledge of pervasiveness), though it is similar to **kevala-jñāna** (omniscience).