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Bhāsyam Sutra 128
It is not possessed of any colour viz., black and the like. Bhāsyam Sutra 129
It is not possessed of any smell. Bhāsyam Sutra 130
It is not possessed of any taste. Bhājyam Sutra 131
It is not possessed of any touch.
In the aforesaid five Sütras (127 to 131), the soul has been propounded by negative designations. The shapes, the qualities of colour etc. mentioned in these Sūtra are existent in the material substance. In the sensible world, we perceive the world as possessed of three dimensions. The soul is beyond all dimensions, and therefore, in order to propound its difference from the material substance, the negative designations have been used. It is proved from this that what is possessed of shape and the like is a substance possessed of form. All these do not exist in the soul and therefore it is formless. Bhakyam Sūtra 132
The liberated soul is not embodied with any kind of body. Neither any soul incarnate from and merge into it, as some philosophers believe. Bhāsam Sutra 133
It is not subject to birth like a seed burnt by fire. On account of its burnt out karma-seed, the sprout of transmigration does not grow. Bhāsyam Sutra 134
It is free from attachment.22 The soul which has even a slight remnant of attachment is subject to transmigration. The liberated soul, on account of its being completely free from attachment is not born
again.
Bhagyam Sutra 135
The sex belongs to the body. The genital emotion is due to the conduct-deluding karma. The soul in its pure state is without any body and bereft of all karma. So it is beyond all genital modes. It is neither female nor male nor neuter. It is beyond sex --- physical and emotional.
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