पुद्गल ही मूर्तिक है, बाकी सब द्रव्य अमूर्तिक हैं। संसारी जीव कर्म-वर्गणाओं (पौद्गलिक) सहित सो मूर्तिक, कर्म-रहित (सिद्ध) अमूर्तिक।
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