In both Ācārāṅga and Samayasāra, the existence of soul has been described in the language of negation. The resonance of 'Netivāda' as found in Ācārāṅga is also found in Samayasāra in a similar fashion. Ācārāṅga, by mentioning colour, smell etc. individually, denies the existence of these in the soul, where as Samayasāra without any mention of the colours specifically negates their existence in the soul collectively.
Samayasāra describes negation extensively apart from Ācārāṅga's netivāda, which we have already discussed above. From the observation of Samayasāra's detailed 'Netivāda' it comes out that Samayasāra is expanding Ācārāṅga's briefly mentioned 'Netivāda' and it is also possible that till the composition of Samayasāra, the different Jain philosophical ideologies had been developed and Samayasāra makes it clear by negating all those conceptions in relation to the soul, that all the material-influenced states of soul do not disregard the nature of the pure soul. It may be accepted as an empirical expression but not a transcendental one.