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**Verse 17**
**General Meaning:** (The embodied being) This embodied worldly being (by the category of being a human) is destroyed as a human (and becomes) a god (or) another (being). In both states, the being-substance (is not destroyed) nor is another being produced.
**Specific Meaning:** This worldly being, if it is in a human body and dies, then by virtue of its merit, it becomes a god or by virtue of its own karma, it becomes another being, a hell-being, an animal, or a human. Although, from the perspective of categories, the human existence is destroyed, but from the perspective of substance, the being that had the human existence is not destroyed. Similarly, although from the perspective of categories, the god category is produced, but from the perspective of substance, no new being is produced, but it is the same being that was previously in the human category. Therefore, it is certain that even though there is production and destruction from the perspective of categories, there is no production and destruction from the perspective of substance. This explanation refutes the view of momentary oneness and the view of eternal oneness.
**Verse 18**
**Meaning:** Even though there is production and destruction, the substance is always undestroyed and unproduced.
**Commentary:** The same being that takes birth and dies is not destroyed, nor is it produced. The being that is produced and destroyed is a god, a human, etc., which is a category. The being that is perceived as arising and ceasing, due to the contact of the categories of previous and subsequent existence, is the same being that is perceived as undestroyed and unproduced, due to its inherent nature, which is the basis of its constant oneness. Categories, however, are described as having the nature of being capable of destruction, being like the previous transformation and being the production of the subsequent transformation. They are said to be distinct from the substance. Therefore, the being-substance, which is one with the categories, is to be seen as always unproduced and undestroyed, even though it is born and dies. The categories of god, human, etc., arise and cease due to their sequential nature, being present and then passing away, and being produced and destroyed at their respective times.