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Others reckon the tattvas as seven, as has been said— "The tattvas are jíva, ajíva, ásrava, bandha, saṃvara, nirjará, and moksha."

Jíva and ajíva have been already described.

This has been declared in the Siddhánta, "Jíva, ajíva, puṇya, pápa, ásrava, saṃvara, nirjaraṇa, bandha, and moksha, are the nine tattwas."

The jíva, the ajíva, merit and demerit, ásrava, saṃvara, bandha, nirjará, mukti,—we will now explain each.

Here we may say concisely that the tattvas or predicaments are two, jíva and ajíva; the soul, jíva, is pure intelligence; the non-soul, ajíva, is pure non-intelligence.