20. The substance matter is of two kinds; in the from of an atom (Paramanu) and in the form of molecules (Skandha). And the molecules are of six kinds and atom (is) of two kinds.
21-24. Gross-gross, gross, gross-fine, fine-gross, fine, and fine-fine are the six kinds, earth, etc. Solids like earth, stone, consist of gross-gross molecules (liquids) like ghee, water, oil are gross. Shade, sunshine, etc, consist of gross-fine molecules.
Objects of the four senses (of touch, taste, smell and hearing) are of fine-gross molecules. Karmic molecules, in the condition of being bound up with soul are fine. Those which are of fine-fine molecules.
25. That which is the cause of the four root matters (earth, water, fire and air) should be known as cause-atom. (Karana Paramanu). The smallest possible part of a molecule should be known as effect atom (Karya Paramanu).
26. That substance which (is) the beginning, the middle and the end by itself, inapprehensible by the senses, and (is) indivisible, should be known as an atom.
27. That which possesses one taste, color, and smell, and two touches is of natural attributes. Those tangible to all (senses) are in Jain Philosophy said to be of non-natural atributes.
28. The modification which is independent of other objects is the natural modification (Svabhava-Paryaya); and modification in the molecular from is the non-natural modification, (Vibhava Paryaya).
29. From the real point of view an atom is said “Matter substance”; but from the other (i.e. practical point of view) the term “Matter substance” has been applied to a molecule.
30. The auxiliary causes of motion and rest to soul and matter (are called) the medium of motion, and medium of rest (respectively). (That which is the auxiliary cause of) giving space to all the substance, soul, etc, (is) space.
31. Practical time is either of two kinds, instant and wink (avali); or of three kinds (past, present and future). Past (time is) equal to the number (of the liberated souls) who have destroyed their bodily forms, multiplied by numerable winks.
32. The instants of the practical time are infinite times (of the number of) atoms, which again are infinite times (of the number of) souls. (Time-points) which are packed full in the universe, are (called) the real “Time”.
33. That by the help of which, all substances, etc., are altered in their own modifications, is “Time”. The four substances; the medium of motion, (the medium of rest, space and time) have (only) their own natural attributes and modifications.
34. Excepting Time, (the other five) of these six substances (are known) as “Extensive substances”, (Astikaya). Extensive substances occupy many spatial units, as mentioned in Jaina scriptures.
35-36. The atoms of matter are numberable, innumberable and infinite. Verily there are innumerable points of space in “medium of motion”, “medium of rest” and in each individual soul.
The same (innumerable number of spatial units are) in the universe; and in the other, i.e., (non-universe) (there are) infinite (number of spatial units). There is no extensiveness in Time; therefore it has one spatial unit (only).
37. The Matter substance (is) material; all the rest are immaterial. Soul (has) consciousness as its nature, all the rest are devoid of the attribute of consciousness.