________________ Verse 97 The substances of space (akasa), the time (kala), the soul (jiva), the medium-of-motion (dharma) and the mediumof-rest (adharma) are incorporeal (amurta); the substance of matter (pudgala dravya) is corporeal (murta). Out of these, the substance of soul (jiva) is withconsciousness (cetana). EXPLANATORY NOTE The substances with which the qualities (guna) of touch (sparsa), taste (rasa), smell (gandha) and colour (varna) associate are corporeal (murta). The substances with which these qualities (guna) do not associate are incorporeal (amurta). The substance that has consciousness (cetanatva) is conscious (cetana). The substance that has no consciousness (cetanatua) is non-conscious (acetana). Now, the substances of the space (akasa) and the time (kala) are incorporeal (amurta). The soul (jiva), by own-nature (svabhava), is incorporeal (amurta), but due to its association with the corporeal matter (pudgala) in form of the karmas, it is said to be corporeal (murta) also. The substances of the medium-of-motion (dharma) and the mediumof-rest (adharma) are incorporeal (amurta). Only the substance of matter (pudgala) is corporeal (murta). The substances of the space (akasa), the time (kala), the medium-of-motion (dharma) and the medium-of-rest (adharma) are non-conscious (acetana). Only the substance of the soul (jiva) is conscious (cetana). . . . . . . . . . . 187