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Jiva (soul), Ajiva (non-soul), Punya (merit), Papa (demerit) Asrava (inflow of karmic matter), Samvara (stoppage of karmic influx), Nirjarā (annihilation of stock of Karma), Bandha (bondage of Karma) and Mokşa i. e., total annihilation of Karma (Pr. 189).
The first two of the tattvas deal with the nature and enumeration of the eternal realities and remaining seven with the interaction between two of these substances, namely, soul and non-soul.
Jiva-the soul is the first important principle, without which all other principles lose their significance. It is the self which is bound and it is the self which seeks freedom from bondage. Thus it is of utmost importance to have knowledge of nature of the self prior to the knowledge of other principles.
There are two aspects of Jiva-noumenal and phenomenal. In its former aspect, it is enternal being without beginning and end, pure consciousness, free from taint of Karma, but with regard to both its births and deaths in which it is united with the karmic matter since beginningless past, it has both beginning and end.
Consciousness is a characteristic mark of the soul (Pr. 194). Empirical Jiva consists of faith (darśana), knowledge (jñāna), conduct (caritra), power (virya) and disciplinary virtues (Šikṣaguna) (Pr. 218).
Jainism subscribes to the view of plurality of souls. Since there are many bodies there are many souls. The souls are of different grades. First of all, these souls are brought under two broad divisions viz., the liberated (mukta) and the mundane souls(Pr. 190). The difference between the liberated souls and the bound ones is that while the former being free from bodily adjuncts, as well as from the limitations caused by the karmic matter, are pure, perfect and are possessed of infinite knowledge, infinite power and bliss and the latter are in a state of bondage of Karma, limited by adjuncts, impure, imperfect and have limited knowledge, owing to their being limited by the karmic matter. The liberated souls live in Sidhakṣetra while the Samsari Jīvas live in the world.
These Samsari Jivas are divided into two sub-groups, viz., mobile (cara) and stationary (acara). Souls can be divided into three types-male, female and neuter. Again, Jivas can be divided into four kinds on the basis of place where they are born, viz., hellish, sub-human, human and gods. The souls also can be divided into five kinds on account of possessing number of senses viz., one-sensed to five sensed Jivas.
Stationary (acara) Jīvas have only one sense organ, that of touch and they are of five kinds, the earth bodied, the water bodied, the fire bodied; the air bodied and the vegetation (Pr. 192) and remaining
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