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where business is done, and there is active charitable contribution and community patronage. Employees are treated and trained as colleagues, and those who leave are helped in setting up their own businesses.
Through a daily 48-minute Samayika, Jains reflect on their actions, seek forgiveness for any transgressions and actively attempt to renew and rekindle their intelligence so that harm is avoided and good is done. This is a daily act of humble worship and meditation. It is an inner bath and cleansing, removing the grime of greed, of ego and selfishness. It is part of the process of constant self-improvement. It keeps the ego down and raises the soul up. In this way, right understanding is retained and even elevated.
Jain monks are the role models and examples of selflessness. They possess nothing, and hence do not suffer from financial insecurity. They have firmly put their faith in the wisdom of the inner soul and its capability to transcend life. As nomads, they have to beg for their food and provide knowledge and wisdom to people whom they meet along their journey. Many a businessman feed the monks with their own hands and spend valuable time listening to their discourses and resolve any personal questions or dilemmas. All over India beautiful temples, hospitals, schools, orphanages and libraries have been built by businessmen who have been inspired by Jain monks. Their very life is one of unconditional giving, and they spread this vibration wherever they set foot. This is elevation, not sustenance. It is an act of ecological stewardship with the highest sense of planetary responsibility and care.
Jains believe that the wealth and financial profits earned by their businesses do not belong to them. Just as the monks are simple and selfless, entrepreneurs detach themselves from their business and believe that success is not because of effort or personal intelligence but due to their good merit earned from past lives (punya). Profit is a reward and not a return. It is nature's dividend and not a performance measure or benchmark. It has no connection with any person or ego, as no one person is the performer. Thus charity becomes a natural act for Jains, not requiring any active sacrifice. Nature's fruits need to be replanted, so that more trees and fruits may grow in the future. They are certainly not meant for hoarding. Accumulation leads to rotting, insecurity and, finally, loss. For Jains, business is not solely for profit.
Thus the standard measures of accounting, the profit and loss account and the balance sheet do not hold much significance. In fact, the limitations of quantitative measurement have been understood a long time ago, and business is practised with strong qualitative criteria which do not appear on any financial statement. Values like trust, relationships, human capital and employee morale, service and loyalty, have long been recognised as vitally necessary to business success and longevity. Through private ownership, there is a strong sense of responsibility - very few Jain businesses are quoted on stock markets anywhere in the world, even though they may be bigger than some quoted companies.
Ownership and the related responsibility are rarely delegated. In such a scenario,
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