Knowledge and faith (enlightened world-view) continue in the present birth, and also accompany the soul to the next birth and they exist in both the present and the future births. Conduct, austerity and self-restraint do not accompany the soul to the next birth and so they have been said to be restricted to the present birth only. According to vṛtti, the conduct is in the form of certain spiritual practices which are possible to undertake only through the (human) body, which is left behind. Hence, in the absence of such a body, conduct cannot accompany the soul to the next birth.[1] Self-restraint and austerity are also somehow related to conduct, hence, they are also confined to the present birth only. Conduct, austerity and self-restraint - these three are related with what one actually puts into practice. Conduct and self-restraint are used as synonymous. Austerity is a variety in conduct only. In the context of path to liberation, where there is a mention of four factors, then, the austerity is counted as an independent factor[2] and where the number of factors is three, austerity is included into conduct.[3]
Conclusion
Knowledge, faith and conduct - all three are states of soul moving towards purity. Knowledge is the result of destruction or destruction-cum-subsidence of knowledge - obscuring karmas. Faith is caused by destruction-cum-subsidence of faith deluding karmas. Conduct is the outcome of destruction-cum-subsidence of conduct deluding karmas. If the knowledge and faith can accompany the soul to next birth, then, why is it not possible for conduct to do so? It seems that knowledge that is acquired in the present birth, does not accompany as it is in the next birth. A doctor or engineer does not carry his knowledge in the respective fields to the next birth. This means that only the purity in relation to knowledge accompanies. Conduct is not confined to practice alone; it is also the destruction-cum-subsidence of conduct deluding karmas. So, if purity of knowledge can accompany the soul to the next birth, then, what is the problem with the purity of conduct?
If a doctor becomes a human after death and wants to become a doctor again, then, he has to study again in medical science. Similarly, when a person with enlightened conduct transmigrates to another birth, then he has to accept the codes of conduct again. So the statement that 'knowledge and faith accompany the soul to the next birth and conduct, penances and restraint cannot accompany the soul to the next birth' - seems to be a relative statement.