aise is param pavitra śāstrameṁ tīn śrutaskandha haiṁ . pratham śrutaskandhakā nām ‘jñānatattvaprajñāpan’ hai . anādikālase paronmukh jīvoṁko kabhī aisī śraddhā nahīṁ huī ki ‘maiṁ jñānasvabhāv hūn̐ aur merā sukh mujhameṁ hī hai’ . isīlie usakī paramukhāpekṣī – paronmukhavr̥tti kabhī nahīṁ ṭalatī . aise dīn dukhī jīvoṁ par ācāryadevane karuṇā karake is adhikārameṁ jīvakā jñānānandasvabhāv vistārapūrvak samajhāyā hai; usīprakār kevalīke jñān aur sukh prāpta karanekī pracur utkr̥ṣṭa bhāvanā bahāī hai . ‘‘kṣāyik jñān hī upādey hai, kṣāyopaśamikajñānavāle to karmabhārako hī bhogate haiṁ; pratyakṣajñān hī ekāntik sukh hai, parokṣajñān to atyaṁt ākul hai; kevalīkā atīndriy sukh hī sukh hai, indriyajanit sukh to duḥkh hī hai; siddha bhagavān svayamev jñān, sukh aur dev haiṁ, ghātikarma rahit bhagavānakā sukh sunakar bhī jinheṁ unake prati śraddhā nahīṁ hotī ve abhavya (dūrabhavya) haiṁ’’ yoṁ anekānek prakārase ācāryadevane kevalajñān aur atīṁdriy, paripūrṇa sukhake liye pukār kī hai . kevalīke jñān aur ānandake lie ācāryadevane aisī bhāv bharī dhun macāī hai ki jise sunakar – parḥakar sahaj hī aisā lagane lagatā hai ki videhavāsī sīmaṁdhar bhagavānake aur kevalī bhagavantoṁke jhuṇḍameṁse bharatakṣetrameṁ ākar tatkāl hī kadācit ācāryadevane yah adhikār racakar apanī hr̥dayormiyān̐ vyakta kī hoṁ. is prakār jñān aur sukhakā anupam nirūpaṇ karake is adhikārameṁ ācāryadevane mumukṣuoṁko atīndriy jñān aur sukhakī ruci tathā śraddhā karāī hai, aur antim gāthāoṁmeṁ moh – rāg – dveṣako nirmūl karanekā jinokta yathārtha upāy saṁkṣepameṁ batāyā hai .
dvitīy śrutaskandhakā nām ‘jñeyatattva – prajñāpan’ hai . anādikālase paribhramaṇ karatā huā jīv sab kuch kar cukā hai, kintu usane sva – parakā bhedavijñān kabhī nahīṁ kiyā . use kabhī aisī sānubhav śraddhā nahīṁ huī ki ‘baṁdh mārgameṁ tathā mokṣamārgameṁ jīv akelā hī kartā, karma, karaṇ aur karmaphal banatā hai, usakā parake sāth kabhī bhī kuch bhī sambandha nahīṁ hai’. isalie hajāroṁ mithyā upāy karane par bhī vah duḥkh mukta nahīṁ hotā . is śrutaskandhameṁ ācāryadevane duḥkhakī jaṛ chedanekā sādhan – bhedavijñān – samajhāyā hai . ‘jagatakā pratyek sat arthāt pratyek dravya utpād – vyay – dhrauvyake atirikta yā guṇ – paryāy samūhake atirikta anya kuch bhī nahīṁ hai . sat kaho, dravya kaho, utpād – vyay – dhrauvya kaho yā guṇaparyāyapiṇḍa kaho, – yah sab ek hī hai’ yah trikālajña jinendrabhagavānake dvārā sākṣāt dr̥ṣṭa vastusvarūpakā mūlabhūt siddhānta hai . vītarāgavijñānakā yah mūlabhūt siddhānta prārambhakī bahutasī gāthāoṁmeṁ atyadhik sundar rītise, kisī lokottar vaijñānik ḍhaṁgase