ĀTMĀNUŚĀSANA – PRECEPT ON THE SOUL by Ācārya GUṆABHADRA (ca. 818–900 A.D.) [25]
Gātha 23
Knowledgeable men aver that, for sure, soul-modification (ātmapariṇāma) is the cause of merit (puṇya) as well as demerit (pāpa). Therefore, (through pious soul-modification) you should destroy demerit (previously accumulated and fresh) and accumulate merit.
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Note 1:
Explanatory note:
Ācārya Umāsvāmī’s Tattvārthasūtra:
Auspicious activity – śubhayoga – is the cause of merit (puṇya) and inauspicious activity – aśubhayoga – is the cause of demerit (pāpa).