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The soul, which is naturally pure consciousness and bliss, transmigrates through the four states of existence: the five senses, the 319 hells, the animal realm, and the human realm. In these states, it acquires a gross body, which is contrary to its true nature. This body gives rise to senses that are opposed to the pure, transcendental, and subtle nature of the soul. These senses lead to the enjoyment of worldly pleasures, which are contrary to the pure bliss that arises from the contemplation of the soul, free from the objects of the five senses. This leads to the development of attachment and aversion, which are contrary to the infinite knowledge and other virtues that are inherent in the soul. Attachment and aversion lead to the binding of karma, which is similar to the karma bound in the past. This cycle of attachment, aversion, and karma is the cause of the seven substances: merit, demerit, etc., which will be discussed later. To break this cycle of samsara, one should cultivate the infinite bliss and other virtues that are inherent in the soul, by abandoning attachment and aversion.
The ignorant soul, being subject to change, does not realize its true nature, which is free from all defilements. It becomes the doer of demerit, inflow, and bondage. Sometimes, due to the influence of subtle false belief, it also becomes the doer of merit, which is the cause of future demerit, due to the binding of desire for the objects of the senses. However, the wise soul, through the three jewels of faith, knowledge, and conduct, becomes the doer of restraint, purification, and liberation. When unable to abide in the three jewels of non-duality, certainty, and the three jewels, it engages in complete and special devotion to the perfect and supreme soul, the liberated ones, and their followers: the teachers, the preceptors, and the monks. This leads to the binding of special merits, such as the nature of the Tirthankaras, which are the cause of liberation and the destruction of samsara. This binding of merit is the cause of future merit, making the wise soul the doer of merit. Thus, the ignorant soul is the doer of demerit, merit, inflow, and bondage, while the wise soul is the doer of restraint, purification, and liberation.
This concludes the fourth chapter, which mainly discusses the seven substances: merit, demerit, etc., which arise from the combination and separation of the soul and matter. This chapter is divided into three sections, which explain these seven substances.
Now, we will discuss the substance of merit and demerit.