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VIVEKACŪDAMAŅI
All schools of thought agree that during dreamless sleep there is no jñāna in the sense of awareness. In the waking state and in dream such jñāna arises only through the operation of the mind. But the mind itself is a material thing. Without the operation of the ātmacaitanya on it, there can be no illumination by it of anything else. The mind's function of giving awareness of the ātman arises only through its being the medium of the reflection of the ātman. Therefore, it has to be understood that this subtle body is the symbol and is known as the linga-śarīra. This does not happen in the case of the gross (sthūla) and the causal (kāraņa) bodies.
savāsanam: constituted of residual impressions of past desires. The ātman is quality-less and actionless. It is nirdharmakam. The gross body perishes at the end of every life term and is numerous as there are as many gross bodies as there are janmas (successive births). It does not continue to be identical and permanent till the time of liberation. Therefore, the subtle body alone is the repository till mokṣa of all impressions (samskāras) of past lives and of those which are to be acquired in future. Hence the expression savāsanam, which means being attended by samskāras produced by experience.
karmaphalānubhāvakam: of the nature of experience of the effects of karmas. The subtle body is also the experiencer of the fruits of karmas. This experience of the fruits of punya or pāpa is in the form of pleasure or pain. In the dreamless sleep state, the linga sarira accompanied by the vāsanās is merged to the extent of non-existence. That is why in that condition there is no experience of pleasure or pain. But, the lingaśarira functions in waking and dream states. Hence their experience in these states. Thus by the positive and negative methods of proof is known the fact of the lingaśarira being the cause of experience which can pertain only to the linga sarira which abides through several births.
svājñānato'nādirupādhirātmanaḥ: This linga sarira is the beginningless limitation (upādhi) of the ātman. Though it is the product of the subtle elements, beginning from the universal deluge (mahapralaya), it remains identical until the state of disembodied mokşa (videha kaivalyam), by reason of its undergoing changes of manifestation and absorption only and not completely disappearing. Therefore, it has no beginning like the gross body.
But, it may be objected: Super-imposition (adhyāsa), in terms of kāma and karma which are synonymous with avidyā arise sepa