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PAÑCALINGĪPRAKARAŅAM : 69
jīvo
Evamananto
micchattāīnibandhanamaṇantam kammam/ Tatto samsāraduhasayāim ca
puņāruttar evatti | 35 || Evamanantaḥ
jīvaḥ
mithyātvādinibandhanamanantami karma / Tataḥ samsāraduḥkhaśatāni ca
punaruktameva iti || 35 || Similarly, the soul is eternal,
its karmic association is boundless Whence the soul suffers,
worldly miseries that are endless || 35 || 35. The soul is indestructible, but it bonds infinite amount of karma-matter due to its flaws like false views, etc and, therefore, suffers hundreds of worldly miseries again and again.
Just like the beginninglessness of the triad of worldly transmigration, the soul and the karma, the author also states their endlessness and says that the soul is endless, indestructible and eternal. From the standpoint of infinite material bonding, even the karmic association of the soul is infinite. Due to this karmic association alone the soul suffers worldly miseries repeatedly.