acts, are all discarded.  In some, that are overwhelmed by Avidya, these exist, firmly grafted with them.  Unto others who have transcended Avidya and have won knowledge, they never come at any time.[823] They that are conversant with speculations about the character of Soul and not-Soul, say that this sum total (of the senses, etc.) is body (kshetra).  That existent thing which rests upon the mind is called Soul (kshetrajna).  When such is the case, and when all creatures, in consequence of the well-known cause (which consists of ignorance, desire, and acts whose beginning cannot be conceived), exist, due also to their primary nature (which is a state of union between Soul and body), (of these two) which then is destructible, and how can that (viz., the Soul), which is said to be eternal, suffer destruction?[824] As small rivers falling into larger ones lose their forms and names, and the larger ones (thus enlarged) rolling into the ocean, lose their forms and names too, after the same manner occurs that form of extinction of life called Emancipation.[825] This being the case, when jiva which is characterised by attributes, is received into the Universal Soul, and when all its attributes disappear, how can it be the object of mention by differentiation?  One who is conversant with that understanding which is directed towards the accomplishment of Emancipation and who heedfully seeks to know the Soul, is never soiled by the evil fruits of his acts even as a lotus leaf though dipped in water is never soaked by it.  When one becomes freed from the very strong bonds, many in number, occasioned by affection for children and spouses and love for sacrifices and other rites, when one casts off both joy and sorrow and transcends all attachments, one then attains to the highest end and entering into the Universal Soul becomes incapable of differentiation.  When one has understood the declarations of the Srutis that lead to correct inferences (about Brahma) and has practised those auspicious virtues which the same and other scriptures inculcate, one may lie down at ease, setting at nought the fears of decrepitude and death.  When both merits and sins disappear, and the fruits, in the form of joy and sorrow, arising therefrom, are destroyed, men, unattached to everything, take refuge at first on Brahma invested with personality, and then behold impersonal Brahma in their understandings.[826] Jiva in course of its downward descent under the influence of Avidya lives here (within its cell formed by acts) after the manner of a silk-worm residing within its cell made of threads woven by itself.  Like the freed silk-worm again that abandons its cell, jiva also abandons its house generated by its acts.  The final result that takes place is that its sorrows are then destroyed like a clump of earth falling with violence upon a rocky mass.[827] As the Ruru casting off its old horns or the snake casting off its slough goes on without attracting any notice, after the same