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Indriyāṇi parāṇyāhuṛindriyebhyaḥ param manaḥ, Manasastu parā buddhiryo buddheḥ paratastu saḥ.61 Śrīmad has, in verse 58 of Atma-siddhi, given the best argument to prove the existence of soul by saying that it is the soul itself which is raising doubt about its own existence and it is really very astonishing.
In tenet II, Śrimad has dealt with the concept regarding soul not being eternal, which veiw is said to be propagated by the Buddha. As stated earlier the Buddha also has spoken about past life, samiskāra, rebirth etc. Śrīmad has dealt with this point in verses 62 to 70. Śrīmad has given his arguments to prove the eternity of soul. He says that soul cannot be created by combination of any susbtances nor can it be destroyed or amalgamated with any other thing. It is eternal. He raises a question to prove his point. He says if one says that soul is not eternal, then who is it that remembers the past? How does one remember things of childhood, youth etc.? He, therefore establishes that soul, as a substance is eternal, but seems to be changing because of its association with other substances. Pandit Sukhalalji has also dealt with the point. He has quoted the argument of Siddhaseṇa Divakara from 'Sanmati Tarka'. The argument is as
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