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śrīmad's Philosophy of Ātmadharma iii) Every sense -organ cognizes only its own object. That means there is one-to-one correspondence between a sense organ and its respective object, whereas the soul can cognize all objects of all senses simultaneously.47
iv) The body or the senses have no power to have any knowledge. It is only soul that cognizes or knows.
v) A being may be awake, may be in dream or in sleep, but in such different states, the soul is one and the same and hence it is obvious that it is different from such states. Similar is the case with regard to various stages of life, namely childhood. youth, old age etc.
vi) If we believe that a pot, and such other things exist, we have to believe that the soul, which is the seer and knower of things. also exists. In other words knowledge of existence of external things presupposes the existence of the knower, the soul.
vii) If body is accepted as identical with soul, it becomes inexphicable that a thin person is intelligent and a fat person is not, or has weak intelligence.
viii) The qualities of soul and those of the body (pudgala or maner) are quite different from each oiler.