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Niyamasāra
नियमसार
transcendental (niscaya) point-of-view, that which has consciousness (cetanā) is the soul (jiva).
अज्जीवो पुण णेओ पुग्गलधम्मो अधम्म आयासं । कालो पुग्गलमुत्तो रूवादिगुणो अमुत्ति सेसा दु ॥१५॥
और पुद्गल, धर्म, अधर्म, आकाश तथा काल - इन पाँचों को अजीव द्रव्य जानना चाहिए। इनमें पुद्गल तो मूर्तिमान् है क्योंकि रूप आदि गुणों का धारक है और शेष (धर्म-द्रव्य, अधर्म-द्रव्य, आकाश-द्रव्य तथा काल-द्रव्य) अमूर्तीक ही हैं।
Again, the matter (pudgala), the medium of motion (dharma), the medium of rest (adharma), space (ākāśa), and time (kāla), should be known as non-soul (ajīva) substances. The matter (pudgala) is a material object since it has qualities including form (rupa), and the remaining are without form.
Ācārya Umāsvāmī's Tattvārthasūtra: गुणपर्ययवद् द्रव्यम् ॥५-३८॥
गुण और पर्याय वाला द्रव्य है।
That which has qualities (guna) and modes (paryāya) is a substance (dravya).
That in which qualities (guņa) and modes (paryāya) exist is a substance (dravya). From the point-of-view of the modes - paryāyārthika naya – three is difference between the attributes and the substance (dravya). From the point-of-view of the subs dravyārthika naya – three is no difference. Hence it is appropriate to consider these - qualities (guna) and modes (paryāya) – as marks (laksana) of the substance (dravya) under consideration (laksya). What are qualities (guna) and what are modes (paryāya)? Those
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