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Praśamarati
touch, taste, smell, colour, sound, joining together, subtleness, grossness, shape (or configuration), differentiation (or splitting), darkness, shade (or shadow), brightness and heat. The formation of Karmas, of the body of thoughts (through the mind), speech, various activities, breathing, anxiety and pain, joy and happiness, life span and death - all these actions of the Jivas, who live in this world of birth and rebirth, are dependent on this Pudgala substance in its lump form (and not as individual particles.)
218. The changes in all states, the flow of time, the growth and ebb of things - these show that the Time substance exists. A līva has the characteristics (or qualities) of Samyaktva (the right faith and vision), of right knowledge, of right conduct, the exposition of one's energies, and the learning and teaching of words, language etc.
219. The good and meritorious activities (of the formation of the good and meritorious Karmas) are known as Punya in the Jain Religion. The sinful and evil activities (or the formation of the impure and unholy Karmas) are known as Pāpa according to the words of the Omniscient.
220. The pure and unholy activities of the mind, speech and body lead to the inflow of good and meritorious Karmic particles i.e. of Punya. The impure and unholy activities lead to the inflow of bad and evil Karmic particles. i.e. of Pāpa. When these activities of mind, speech and body are done with utmost care and detachment (as shown in the Scriptures) that is with what is called Gupti, then there is no inflow of good or bad Karmic particles. This is called Samvara.
221. The Atman, which is fitmly steady in Samvara, through austerities and penances, and Upadhāna (special practices and rituals of activities and penances), destroys the Karmas that were formed earlier (including previous births). This is called Nirjarā.