________________ Pancastikaya-samgraha knowable (substance or jneya). Cognition (upayoga) is the differentia of the soul. It is inseparable from the soul as it occupies the same space-points as the soul; the difference is only empirical (vyavahara), to facilitate expression of the attribute of the soul. From the pure transcendental point-of-view (suddha niscaya naya), the soul (jiva) has pure perception-cognition (darsanopayoga) and knowledgecognition (jnanopayoga). From the impure transcendental point-ofview (asuddha niscaya naya), the soul (jiva) has impure cognition (upayoga) comprising perception and sensory-knowledge, etc., acquired according to the destruction-cum-subsidence (ksayopasama) of karmas. From the pure transcendental point-of-view (suddha niscaya naya), the soul (jiva) is the lord (prabhu) since it has the power of transforming itself into pure dispositions pertaining to liberation and its means. From the impure transcendental point-of-view (asuddha niscaya naya), the soul (jiva) is the lord (prabhu) since it has the power of transforming itself into impure dispositions pertaining to the worldly-existence (samsara) and its means. From the pure transcendental point-of-view (suddha niscaya naya), the soul (iva) is the doer (karta) of its pure dispositions (bhava). From the impure transcendental point-of-view (asuddha niscaya naya), the soul (jiva) is the doer (karta) of its impure dispositions (bhava), like attachment (raga) due to karma-consciousness (bhavakarma). From the empirical point-of-view (vyavahara naya) - anupacarita asadbhuta vyavahara naya - the soul (jiva) is the doer (karta) of its material-karmas (dravyakarma), like knowledge-obscuring (jnanavaraniya), and quasi-karma (nokarma), like the external body (sarira). Acarya Nemicandra's Dravyasamgraha: पोंग्गलकम्मादीणं कत्ता ववहारदो दु णिच्छयदो / चेदणकम्माणादा सुद्धणया सुद्धभावाणं // 8 // . .. . . ... 66