________________ Verse 68 (jiva), certainly, are the doer (karta) of own transformation into karmas. Similarly, the soul (jiva), when the fruition of the material-karmas (dravyakarma) takes place, becomes the doer (karta) of own dispositions (bhava). However, the soul (jiva) alone, with its impureconsciousness (asuddha cetana), enjoys the fruit of the karmas. EXPLANATORY NOTE From the transcendental point-of-view (niscaya naya), the materialkarmas (dravyakarma) are not the substantive-cause (upadana karana) of the dispositions (bhava) in the soul, and the dispositions (bhava) in the soul are not the substantive-cause (upadana karana) of the material-karmas (dravyakarma). In other words, from the transcendental point-of-view (niscaya naya), the material-karmas (dravyakarma) are the doer (karta) of own transformations, and, from the empirical point-of-view (vyavahara naya), of the dispositions (bhava) in the soul (jiva). Similarly, from the transcendental point-ofview (niscaya naya), the soul (jiva) is the doer (karta) of own dispositions (bhava), and, from the empirical point-of-view (vyavahara naya), of the material-karmas (dravyakarma). Although the material-karmas (dravyakarma) are the doer (karta) of transformation from both points-of-view (naya), these, from any point-of-view (naya), are not the enjoyer (bhokta). Why? This is because these do not possess the attribute of consciousness (cetanatva). Only the soul (jiva) which possesses the attribute of consciousness (cetanatva) is the enjoyer (bhokta) of the fruit of the karmas. The fruit, from different points-of-view, may be the dispositions (bhava) of happiness (sukha) and misery (duhkha) in the soul itself, or the worldly (sense-driven) pleasures and pain. . . . . . . . . . . 137
