________________ Verse 27 आत्मा व्यवहारनय से पुद्गल कर्म (ज्ञानावरणादि कर्मों) का कर्ता है, (अशुद्ध) निश्चयनय से चेतन कर्म (रागादि) का कर्ता है और शुद्धनिश्चयनय से शुद्ध भावों का कर्ता है। From the empirical point-of-view (vyavahara naya), the soul is said to be the producer of karmic matter (like knowledgeobscuring karma); from the impure transcendental point-of-view (asuddha niscaya naya), the soul is responsible for its psychic dispositions (like attachment and aversion); but from the pure transcendental point of view (suddha niscaya naya), the soul is consciousness - pure perception and knowledge. From the pure transcendental point-of-view (suddha niscaya naya), the soul (jiva) is the enjoyer (bhokta) of the pure and supreme happiness appertaining to the soul itself. From the impure transcendental point-of-view (asuddha niscaya naya), the soul (jiva) is the enjoyer (bhokta) of the happiness and misery appertaining to the senses (indriya). From the empirical point-of-view (vyavahara naya) - anupacarita asadbhuta vyavahara naya - the soul (jiva) is the enjoyer (bhokta) of the agreeable and disagreeable external objects of the senses, like food, that provide it with happiness or misery. Acarya Nemicandra's Dravyasamgraha: ववहारा सुहदुक्खं पुग्गलकम्मप्फलं पभुंजेदि / आदा णिच्छयणयदो चेदणभावं खु आदस्स // 9 // आत्मा व्यवहारनय से सुख-दु:ख रूप पुद्गल कर्मों के फल को भोगता है और निश्चयनय से आत्मा चेतन स्वभाव (शुद्ध ज्ञान व दर्शन) को भोगता है। From the empirical point-of-view (vyavahara naya), the soul is said to be the enjoyer of the fruits of karmas in form of pleasure and pain, but from the transcendental point-of-view (niscaya naya), the soul experiences only consciousness (cetana), concomitant with perception (darsana) and knowledge (jnana). 67