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The five astikayas, beginning with the pudgala, and the jivas (all) obtain the designation 'dravya'. However, time does not have the designation 'kaya'.
Commentary: This is a statement about the establishment of time as a dravya and the denial of its being an astikaya. Just as jiva, pudgala, dharma, adharma, and akasha obtain the designation 'dravya' because they possess all the characteristics of a dravya, similarly, time also obtains the designation 'dravya' (because it possesses all the characteristics of a dravya). Thus, there are six dravyas. However, just as jiva, pudgala, dharma, adharma, and akasha have the designation 'astikaya' because they have the characteristic of entering into two or more places, time does not have the designation 'astikaya' because its kalanas (units of time) are one-place-only, even though their number is equal to the number of regions in the lokakasha. For this very reason, time is not mentioned primarily in the chapter on the five astikayas. However, it is included here because it is a dravya, as it is known through the transformations of jivas and pudgalas, and because its existence is inferred from the impossibility of the transformations of jivas and pudgalas without it. Thus, the explanation of time is complete.