कर्मनाशाभावः, गर्भे जीवप्रवेशः, आचारधर्मोपदेशः
Karma’s Non-Extinction, Jīva’s Entry into the Embryo, and Instruction on Conduct-Dharma
यह प्राकृत जगत् क्षर कहलाता है, इससे भिन्न अविनाशी जीवात्माको अक्षर कहते हैं। (इनसे विलक्षण शुद्ध परब्रह्म हैं)--इन तीनोंमेंसे जो दो तत्त्व--क्षर और अक्षर हैं, वे सब प्रत्येक जीवके लिये पृथक्-पृथक होते हैं ।।
idaṁ prākṛtaṁ jagat kṣara ity ucyate, tasmād bhinnaṁ jīvātmānam avināśinam akṣaram āhuḥ; etābhyāṁ vilakṣaṇaḥ śuddhaḥ parabrahma. etayoḥ kṣarākṣarayor ubhayor api tattvayoḥ sarveṣāṁ jīvānāṁ prati pṛthak-pṛthag bhāvaḥ. asṛjat sarvabhūtāni pūrvadṛṣṭaḥ prajāpatiḥ; sthāvarāṇi ca bhūtāni—ity eṣā paurvikī śrutiḥ.
ଏହି ପ୍ରକଟ ପ୍ରାକୃତ ଜଗତ ‘କ୍ଷର’; ଏହାଠାରୁ ଭିନ୍ନ ଅବିନାଶୀ ଜୀବାତ୍ମା ‘ଅକ୍ଷର’; ଏ ଦୁଇଠାରୁ ଅତୀତ ଶୁଦ୍ଧ ପରବ୍ରହ୍ମ ଅଛି। କ୍ଷର ଓ ଅକ୍ଷର—ଏ ଦୁଇ ତତ୍ତ୍ୱ ସହ ପ୍ରତ୍ୟେକ ଜୀବର ସମ୍ବନ୍ଧ ପୃଥକ୍ ପୃଥକ୍। ଏହିପରି ପୌରାତନ ଶ୍ରୁତି କହେ—‘ପୂର୍ବରୁ ଆଦ୍ୟ ବ୍ୟବସ୍ଥାକୁ ଦେଖିଥିବା ପ୍ରଜାପତି ସ୍ଥାବର ଓ ଜଙ୍ଗମ ସମେତ ସମସ୍ତ ଭୂତଙ୍କୁ ସୃଷ୍ଟି କଲେ।’
ब्राह्मण उवाच
It distinguishes three levels of reality: the perishable material world (kṣara), the imperishable individual self (akṣara), and the Supreme Brahman (parabrahman) that transcends both. Ethical implication: one should not mistake changing nature for the self, and should orient life toward the highest, pure reality.
A Brahmin speaker instructs by citing an ‘ancient śruti’ statement: Prajāpati, foreknowing the primordial order, created all beings—immobile and mobile—using this cosmological frame to ground a teaching about the perishable and imperishable.