Some Mahabhūtavādī philosophers consider five mahabhūtas and the soul as the sixth element. According to their opinion, soul and the world are eternal.[1] Soul and the world remain un-destroyed. Asat (non-existence or non-real) does not originate. All the substances are eternal. This theory is called Ātmaṣaṣṭhavāda in the Sūtrakṛtāṅga Niryukti.[2] The commentator has presented this doctrine as the doctrine propounded by Vedavādī, Sānkhya and Shaivadhikari.[3]
According to Herman Jacobi, the concept of Ātmaṣaṣṭhavāda was of primitive age or was the general belief in philosophy, which, today we know as Vaiśeṣika philosophy. It is also Jacobi's opinion that this philosophical trend can also be considered as of Pakudha Katyayana's doctrine, a description of which is available in the Buddhist literature.[4]
Acharya Mahapragya has presented a detailed discussion in this context. By presenting the essence he has written 'Pañcamahabhūta and saptakāya (seven bodies) are two are different aspects. The cause of this difference may be due to the two ideologies of Pakudha Katyayana and it is also possible that two different anuśruties (ideology) were available to the Buddha and Jain writers.
Ātmaṣaṣṭhavāda is the second branch of Pakudha Katyayana philosophy. It is quite possible that some of Pakudha Katyayana's followers were
only Pañcabhūtavādī. They did not believe in the existence of the soul. Some of his followers accept the soul along with the five elements.'
Through this analysis, it can be said that, Ātmaṣaṣṭhavāda is the belief of Pakudha Katyayana.[5] Amulya Chandra Sena has also compared this doctrine with that of Pakudha-Katyayana.[6]
Hermann Jacobi, Jaina Sutras, Part II, Introduction, p. XXIV
...atman or soul as a sixth to the five permanent elements. This seems to have been a
primitive or a popular form of philosophy which we know now under the name of Vaisheshika.
To this school of philosophy we must perhaps assign Pakudha Katyayana of Buddhist record.