________________ Verse 102 (kala dravya) does not exhibit the oblique-collection (tiryakpracaya); it exhibits only the upward-collection (Urdhvapracaya). If the substance of time (kala dravya) is considered to be an indivisible whole comprising innumerable space-points (pradesa) filling up the universe (loka), it must exhibit the oblique-collection (tiryakpracaya). And then the oblique-collection (tiryakpracaya) must become the upwardcollection (urdhvapracaya). This is not tenable. The mode of the time 'samaya' can only be established when the substance of time (kala dravya) is considered as comprising the atoms of time (kalanu), each occupying one space-point (pradesa).1 Acarya Umasvami's Tattvarthasutra: कालश्च // 5-39 // काल भी द्रव्य है। The time (kala) also is a substance (dravya). सोऽनन्तसमयः // 5-40 // वह काल द्रव्य अनन्त 'समय' वाला है। 'समय' काल की पर्याय है। यद्यपि वर्तमानकाल एक समयमात्र ही है तथापि भूत-भविष्य की अपेक्षा से उसके अनन्त 'समय' हैं। It (the conventional time) consists of infinite (ananta) instants (samaya). 1- See also Vijay K. Jain (2018), Acarya Kundakunda's Pravacanasara - Essence of the Doctrine, p. 187-188. . . . . . . . . . . . . . . . . . . . . . . . . 199