345. From some point of view (paryayarthika naya) the soul dies, but from an other point of view (dravyarthika naya) the soul never dies. Because of this nitya-anitya nature of the soul, the one-sided view that the soul (that enjoys) is the same as the doer or entirely different from this would be untenable.

346. From some point of view (paryayarthika naya) the soul dies, but from an other point of view (dravyarthika naya) the soul never dies. Because of this nitya-anitya nature of the soul, the one-sided view that the soul (that acts) is the same as the enjoyer (of the fruits thereof) or entirely different from him would be untenable.

347. Let it be known that the person who holds the doctrine that the soul that the soul that acts is absolutely identical with the soul that enjoys (the fruits thereof) is a wrong believer is not of the Arhata faith.