Those which develop with regard to smell are of two kinds: 1. sweet-smelling substances, and 2. of bad smell. (18)

Those which develop with regard to taste are of five kinds: 1. bitter, 2. pungent, 3. astringent, 4. sour, and 5. sweet. (19)

Those which develop with regard to touch are of eight kinds: 1. hard, 2. soft, 3. heavy, 4. light, 5. cold, 6. hot, 7. smooth, and 8. rough.

In this way the substances have been declared, which develop with regard to touch. (20, 21)

Those which develop with regard to figure are of five kinds: 1. globular, 2. circular, 3. triangular, 4. square, and 5. long. (22)

Things of black colour are subdivided with regard to smell, taste, touch, and figure. (23)

The same subdivision holds good with blue, red, yellow, and white things. (24-27 )

Things of sweet smell are subdivided with regard to colour, taste, touch, and figure; things of bad smell are similarly subdivided. (28, 29)

Things of bitter taste are subdivided with regard to colour, smell, touch, and figure. (30)

The same subdivision holds good with pungent, astringent, sour, and sweet things. (31-34)

Things of hard touch are subdivided with regard to colour, smell, taste, and figure. (35)

The same subdivision holds good with soft, heavy, light, cold, hot, smooth, and rough things. (36-42)

Things of globular figure are subdivided with regard to colour, smell, taste, and touch. (43)

The same subdivision holds good with circular, triangular, square, and long things. (44-47)

Thus the division of Things without life has briefly been told.

B. Living Beings.

I shall now, in due order, deliver the division of living beings. (48)

Living beings are of two kinds: 1. those still

belonging to the Samsara, and 2. the perfected souls (siddhas). The latter are of many kinds; hear me explain them. (49)

(1) The perfected souls are those of women, men, hermaphrodites, of orthodox, heterodox, and householders. (50)

Perfection is reached by people of the greatest, smallest, and middle size , on high places, underground, on the surface of the earth, in the ocean, and in water (of rivers, &c.). (51)

Ten hermaphrodites reach, at the same time, perfection, twenty women, one hundred and eight men; four householders, ten heterodox, and one hundred and eight orthodox monks. (52, 53)

Two individuals of the greatest size reach perfection (simultaneously), four of the smallest size, and one hundred and eight of the middle size. (54)

Four individuals reach perfection (simultaneously) on high places, two in the ocean, three in water, twenty underground, and one hundred and eight on the surface of the earth. (55)

From where are the perfected souls debarred? Where do the perfected souls reside? Where do they leave their bodies, and where do they go, on reaching perfection? (56)