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72: Śramana, Vol 64, No. 2, April-June 2013 consciousness is found only in jiva-dravya and not in other five substances. Kundakunda gives another classification of guņa as with form (mūrta) an formless (amūrta) also. The qualities of corporeal matter-substance (mūrta dravya) such as form, taste, smell, touch, etc. are mūrta-guņas and the qualities of the non-corporeal soul, such as consciousness, knowledge, self-awareness, conduct, bliss, energy, etc.are amūrta-guņas.
The Indian philosophical schools, other than Jainism, have also given serious thought to the concept of guņa and its relation with dravya and paryāyas. The Nyāya-Vaiseșika school defines guņa, its characteristics and classification in the same manner as that of Jains. According to Vaišeșika-sūtra 'the definition of guņa is that guņas are inherent in substance-substratum (dravya) and they are themselves attributless and actionless. Praśastapādabhāşya is clear on the definition of guņa and mentions relatedness to quality or capacity (guņatvābhisambandha), inherence in substance (dravyāśritatvam), qualitylessness (nirguņatvam) and actionlessness (nişkriyatvam ) are the common features of all qualities like colour, etc. It is explained on the basis of this conception of guņa, colour, taste, smell, touch, priority and posterity, heaviness (weight), liquidity, adhesiveness (or cohesiveness) and velocity are mūrta-guņas. Mūrta-guņas are qualities belonging to non-ubiquitous substance, while intelligence, pleasure and pain, desire, effort, thoughts on merit and demerit and sound are amūrta-guņas, i.e. qualities belonging to ubiquitous substances.
Number, dimension (pariņāma), separateness, conjunction and disjunction are ubhayaguņas, i.e. these are both mūrta and amūrtaguņas, as they belong to both non-ubiquitous and ubiquitous substances. It culminates that the influence of the Nyāya-Vaīśeșika system with regard to the definition of attribute (gūņa) and its classification into mūrta-and amūrta is evident in Jain works like Uttarādhyayana, Tattvārthādhigama, Pravacanasāra and the later works-Sarvārthasiddhi, Tattvārtha-Rājavārtika of Bhatta Akalanka and Tattvārtha-ślokavārtika of Vidyānanda.