Ācārya Kundakunda’s (circa 1st century BCE) ‘Samayasāra’ is among the most profound and sacred expositions in the Jaina religious tradition; it is perhaps the finest spiritual texts that we are able to lay our hands on in the present era. The original text is in Prakrit language and contains a total of 415 verses (gāthā).
‘Samayasāra’ is the exposition of the Pure (śuddha) ‘Self’ or ‘Soul’. It is the exposition, from the transcendental point-of-view (niścaya naya), of the ‘Real Self’ or it is the ‘Essence of the Soul’.
The assertions that the soul (jīva) gets bound to the karmic matter (dravya-karma) or that it does not get bound to the karmic matter are made from different points-of-view (naya). But that which transcends all points-of-view is the ultimate truth, the ‘samayasāra’, absolute and pure soul-substance.