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Tattvārthasūtra
The characteristic attributes of the soul (the living) and the non-soul (the non-living) have been explained already. If so, why are these mentioned again? It is to indicate specifically that these constitute the substrata (adhikaraņa), and to indicate their special property as substrata (adhikarana). What is it? It is their condition of being the instruments of injury (hiņsā), and so on. It is contended that the soul (the living) and the non-soul (the non-living) are two, and so the dual, and not the plural, should have been used in the sūtra. But it is not so, for the modes (paryāya) of these constitute the substrata. The substance possessed of specific modes (paryāya) is the substratum, and not mere substance. Hence the plural is used. The soul (the living) and the non-soul (the non-living) are the substrata of what? From the context it means that these are the substrata of influx (asrava).
The living (jīva) substratum (adhikarana) is described first.
आद्यं संरम्भसमारम्भारम्भयोगकृतकारितानुमतकषाय
विशेषैस्त्रिस्त्रिस्त्रिश्चतुश्चैकशः ॥८॥
[ आद्यं ] पहला अर्थात् जीव अधिकरण-आस्रव [संरम्भसमारम्भारम्भयोग कृतकारितानुमतकषायविशेषैः च] संरम्भ-समारम्भ-आरम्भ, मन-वचन-कायरूप तीन योग, कृत-कारित-अनुमोदना तथा क्रोधादि चार कषायों की विशेषता से [त्रिः त्रिः त्रिः चतुः एकशः] परस्पर मिलाने से (3 x 3 x 3 x 4 = 108) भेदरूप है।
The first, living-substratum (jivādhikarana) of influx (āsrava), is of three kinds in terms of planning (samrambha), preparation (samārambha) and
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240