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called Jina and Jinendra (anthropomorphic God).
and
embodied
supreme-soul
The Siddha Paramesthi are also free of all karmas but they are without a body. The Arihanta Paramesthi has a body because he still has traces of aghātiya karmas (non-vitiating karmus). In spite of this they precede Siddhas in this mantra because they are instrumental in the sermon that shows the path of liberation to mankind. Thus they benefit all beings and because of this beneficent act they get precedence over Siddnas in salutations by beings.
The Siddha Paramesthi mentioned in the second line are those who have destroyed all eight karmas, who have abandoned their earthly bodies, whose true sublime soul has fully manifested and who dwell at the edge of the universe absolutely and completely absorbed in that sublime form. They are also called liberated incorporeal supreme - souls. As they have attained the goal of the soul they are called Siddha (perfected) supreme - souls. As all the eight karmas are destroyed they acquire virtues like infinite knowledge, infinite perception, infinite potency, infinite bliss, minuteness, permeability and agurulaghutva (constancy in space points).
The third of the Paramesthi is Ācārya. Ācāryas are those who observe five kinds of conduct (codes of conduct related to knowledge, perception praxis, austerity, and potency or energy) and guide their ascetic disciple in observing the same. They are equipped with thirtysix attributes and are controllers of their disciples and the four-limbed religious organization. They also give commands for atonement etc.
Those who are accomplished in teaching disciples; who preach the absolute and conventional religion; who follow faultless conduct; and are equipped with twenty-five attributes are called upādhyāya.
Those who renounce inner and outer possessions; who observe twenty-eight basic duties; who observe vigorous austerities in order to emaciate passions; and discipline their souls according to the conduct prescribed by the Detached are called sādhu. Salutations are offered to all such sādhus in this world.
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