The scope of Jain theory of knowledge is multidimensional. It includes transcendental knowledge as well as empirical one. The Jain theory of knowledge basically depends upon the concept of soul. Soul is the central theme in Jain philosophy. According to Jain philosophy, soul is the substance and knowledge is its attribute. Knowledge is the innate quality of the soul. We cannot think of soul without knowledge and vice versa. Even in liberated state, knowledge remains with the soul. Therefore, there cannot be any dividing line between consciousness and knowledge. Both are synonymous. Jain theory of cognition basically depends upon the concept of soul and consciousness. The Jain philosophy is essentially focussed on the existence of soul (jiva or the living being). It also describes in detail its nature and properties. Ācārāṅga Sūtra[2] (6th cent. B.C.) is one of the most ancient Jain philosophical treatises that Lord Mahavira is known to have preached. It deals mainly with the nature of soul. It quotes ātmā is that which knows, it is said 'je āyā se vinnāyā, je vinnāyā se āyā.' The soul is the knower and knower is the soul. The implication is that the soul is never bereft of knowledge. Says the Ācārāṅga Cūrṇi[3] 'There cannot be any soul that is devoid of knowledge and vice versa.' This is a special acceptance of Jain philosophy about soul and knowledge in reference to other Indian philosophies.