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Verses 266, 267
The soul, from the point-of-view of the substance - dravyārthika naya – is eternal, free from birth and death. From the point-of-view of its pure own-nature (svabhāva), it is incorporeal and does not have the qualities of colour, taste, smell and touch. From the empirical (vyavahāra) point-of-view, it is the doer of auspicious (śubha) and inauspicious (aśubha) karmas, but from the (impure) transcendental point-of-view (asuddha niscaya naya) it is the doer of its psychic dispositions. From the empirical (vyavahāra) point-of-view, it is the enjoyer of happiness (sukha) or misery (duḥkha) as the fruits of its previously bound karmas, but from the real, transcendental point-of-view (niscaya naya) it enjoys infinite bliss. Happiness and knowledge are its ownnature (svabhāva). Empirically, it is of the size of the body, small or big. But, from the real point-of-view, it has innumerable space-points (pradeśa), equal to the universe-space (lokākāśa). When rid of all karmic dirt, it naturally moves upward till the top of the universe, and remains steady forever atop the ‘Siddha silā”.
स्वाधीन्याद् दुःखमप्यासीत्सुखं यदि तपस्विनाम् । स्वाधीनसुखसम्पन्ना न सिद्धाः सुखिनः कथम् ॥२६७॥
अर्थ – तपस्वी जो स्वाधीनतापूर्वक कायक्लेशादि के कष्ट को सहते हैं वह भी जब उनको सुखकर प्रतीत होता है तब फिर जो सिद्ध (भगवान्) स्वाधीन सुख से सम्पन्न हैं वे सुखी कैसे न होंगे? अर्थात् अवश्य होंगे।
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