Theśāstras of the Sarvāstivādins; also Kaplila, called數論外道; 數論師 founder of the Sāṅkhyā philosophy; v. 僧伽, 劫, and 迦. It is an attempt to place all concepts in twenty-five categories, withpuruṣaat the head and the others in ordered progress. Inter alia it also teaches 'the eternity and multiplicity of souls' (Eitel). Vasubandhu wrote in criticism of the system.