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The (sa) śāstras of the Sarvāstivādins; also Kaplila, called數論外道; 數論師 founder of the Sāṅkhyā philosophy; v. 僧伽, 劫, and 迦. It is an attempt to place all concepts in twenty-five categories, with (sa) puruṣa at the head and the others in ordered progress. Inter alia it also teaches 'the eternity and multiplicity of souls' (Eitel). Vasubandhu wrote in criticism of the system.