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viewpoint that which has four prāņas (vital forces or vitalities) namely power of the sense organs, life span, inhalation and exhalation, is called jīva (being). From noumenal viewpoint that which has life (consciousness) is called a jīva (soul). Jīva or soul has infinite space points. Another quality of jīva is upayoga (mental and spiritual activity). Upayoga means perception or faith and knowledge.
That which is formless is jīva. A thing that has form is perceived through sense organs. As soul cannot be perceived through sense organs, thus it is formless. That which has attributes of colour, taste, smell, and touch has a form and is perceived through sense organs. From the transcendent viewpoint soul is devoid of the attributes of colour, taste, smell, and touch therefore it is formless. But because of the karmic bondage, from the phenomenal viewpoint, it has a form.
From the phenomenal viewpoint soul is the perpetrator of the physical activities and from the Niścaya (noumenal) naya it is the perpetrator of its sublime feelings.
From the phenomenal viewpoint soul suffers the consequences of the material bondage of karmas in the form of happiness and sorrow and from the Niscaya naya (noumenal viewpoint) it enjoys its conscious feelings.
From the phenomenal viewpoint the shape and size of a soul is equivalent to the physical body it acquired due to karmic bondage and from the Niścaya naya (noumenal viewpoint) soul has infinite space points.
Those who are being born and are dying due to bondage of karmas are called worldly beings. These are broadly of two kinds - Those having only one sense organ, that of touch, are called immobile beings, for example earth, water, fire, air, and plants. Those having more than one sense organs are called mobile beings. These in turn are of four kinds – two, three, four, and five sensed. The five sensed beings are of two kinds sentient and non-sentient. Those with mind are sentient and those without mind are non-sentient. All two to four sensed beings are non-sentient. The perception is limited to their sense organs.
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