This principle is explained after 'Ekātmavāda'in the Sūtrakṛtāṅga. Due to its similarity with Pañcamahābhūtavāda, we are presenting this principle before 'Ekātmavāda'. According to this opinion, each body has a separate indivisible soul. Some are ignorant whilst others are scholars. The body is the soul. The soul neither goes to the other world nor does it take rebirth. There is no puṇya (merit) and pāpa (sin). There is no other world except this visible one. With the destruction of the body the soul also get destroyed.[1] The commentator of the Sūtrakṛtāṅga has called it Tajjivataccharīravāda[2] and also Svabhāvavāda.[3]
While explaining this principle, the commentator has said that just as the bubble is no different from water, so there is no soul beyond the bhūtas.[4] In this context the commentator has said that as the revolving fire-mouthed stick produces the illusion of fire-circle, similarly occupied with special types of actions the group of elements (bhūtas) also give rise to an illusion of the soul.[5] It means elements do not produce any soul. The perception of the soul is only an illusion. In the same context, he presents the examples of dream, illusion, mirage, gandharvanagar (different visulizations in clouds) etc.[6]
In light of the presented examples, the differences between Pañcamahābhūtavāda and Tajjivata Charīravāda are considerable. It seems possible that Pañcamahābhūtavāda accepts the real origination of the soul, though it is nowhere having a separate existence from Pañcamahābhūtavāda, but in the 'tajjivataccharīravāda' there is no origination of the soul and it seems so because of illusion.