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With a view to specially considering the nature of the emancipated souls twelve items are here indicated. And it is in terms of each of them that the nature of an emancipated soul is to be considered. Though all the souls that have attained emancipation being devoid of worldly features like gati, linga etc. do not differ from one another in any particular manner, yet in view of their respective past states even they can be differentiated from one another and can be considered as such. The consideration that is to be here undertaken in terms of the twelve items kṣetra etc. must concern, as far as possible, the present as well as the past state of the concerned emancipated soul. This as follows :
Kṣetra or Region :
From the viewpoint of the present the place of emancipation for all the souls is the siddha-kṣetra (i.e. the region where the emancipated souls reside) or the constituent-units of ākāśa. From the viewpoint of the past this place is not one and the same for all the souls. For a soul might attain emancipation while seated in any of the fifteen karmabhūmis that can be its possible birth-place and it might rather attain emancipation while seated at any place in the manuṣya-kṣetra to which it can possibly be taken away from its birth-place.
TATTVARTHA SŪTRA
Kāla or time
From the viewpoint of the present there is no ordinarily fixed time-cycle for the act of attaining emancipation and all emancipation takes place within a space of one single samaya. From the viewpoint of the past one born in avsarpiņī, utsarpiņi or anavasarpiņi anutsarpini can attain emancipation. Similarly, a soul taken away from its place of birth can attain emancipation at any of these periods of time.
Gati or species :
From the viewpoint of the present one belonging to the
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