Mima@msa has to accept the existence of soul, for without it who would perform the Vedic commandments, and what would be the meaning of those Vedic texts which speak of men as performing sacrifices and going to Heaven thereby? The soul is thus regarded as something entirely distinct from the body, the sense organs, and buddhi; it is eternal, omnipresent, and many, one in each body. Prabhakara thinks that it is manifested to us in all cognitions. Indeed he makes this also a proof for the existence of self as a separate entity from the body, for had it not been so, why should we have the notion of self-persistence in all our cognitions--even in those where there is no perception of the body? Kumarila however differs from Prabhakara about this analysis of the consciousness of self in our cognitions, and says that even though we may not have any notion of the parts of our body or their specific combination, yet the notion of ourselves as embodied beings always appears in all our cognitions. Moreover in our cognitions of external objects we are not always conscious of the self as the knower; so it is not correct to say that self is different from the body on the ground that the consciousness of self is present in all our cognitions, and that the body is not cognized in many of our cognitions. But the true reason for admitting that the self is different from the body is this, that movement or willing, knowledge, pleasure, pain, etc., cannot be attributed to the body, for though the body exists at death these cannot then be found. So it has to be admitted that they must belong to some other entity owing to the association with which the body appears to be endowed with movement etc. Moreover knowledge, feeling, etc. though apparent to the perceiver, are not yet perceived by others as other qualities of the body, as colour etc., are perceived by other men. It is a general law of causation that the qualities of the constituent elements (in the cause) impart themselves to the effect, but the earth atoms of which the body is made up do not contain the qualities of knowledge etc., and this also corroborates the inference of a separate entity as the vehicle of knowledge etc. The objection is sometimes raised that if the soul is omnipresent how can it be called an agent or a mover? But Mima@msa does not admit that movement means atomic motion, for the principle of movement is the energy which moves the atoms, and this is possessed by the omnipresent soul. It is by the energy imparted by it to the body that the latter moves. So it is that though the soul does not move it is called an agent on account of the fact that it causes the movement of the body. The self must also be understood as being different from the senses, for even when one loses some of the senses he continues to perceive his self all the same as persisting all through.
The question now arises, how is self cognized? Prabhakara holds that the self as cognizor is never cognized apart from the cognized object, nor is the object ever cognized without the cognizor entering into the cognition as a necessary factor. Both the self and the object shine forth in the self-luminous knowledge in what we have already described as tripu@ti-pratyak@sa (perception as three-together). It is not the soul which is self-illumined but knowledge; so it is knowledge which illumines both the self and the object in one operation. But just as in the case of a man who walks, the action of walking rests upon the walker, yet he is regarded as the agent of the work and not as the object, so in the case of the operation of knowledge, though it affects the self, yet it appears as the agent and not as the object. Cognition is not soul, but the soul is manifested in cognition as its substratum, and appears in it as the cognitive element "I" which is inseparable from all cognitions. In deep sleep therefore when no object is cognized the self also is not cognized.
Kumarila however thinks that the soul which is distinct from the body is perceived by a mental perception (_manasa-pratyak@sa_ as the substratum of the notion of "I," or in other words the self perceives itself by mental perception, and the perception of its own nature shines forth in consciousness as the "I." The objection that the self cannot itself be both subject and object to its own operation does not hold, for it applies equally to Prabhakara's theory in which knowledge reveals the self as its object and yet considers it as the subject of the operation. The analogy of linguistic usage that though the walking affects the walker yet he is the agent, cannot be regarded as an escape from this charge, for the usage of language is not philosophical analysis. Though at the time of the cognition of objects the self is cognized, yet it does not appear as the knower of the knowledge of objects, but reveals itself as an object of a separate mental perception which is distinct from the knowledge of objects. The self is no doubt known as the substratum of "I," but the knowledge of this self does not reveal itself necessarily with the cognition of objects, nor does the self show itself as the knower of all knowledge of objects, but the self is apprehended by a separate mental intuition which we represent as the "I." The self does not reveal itself as the knower but as an object of a separate intuitive process of the mind. This is indeed different from Prabhakara's analysis, who regarded the cognition of self as inseparable from the object-cognition, both being the result of the illumination of knowledge. Kumarila agrees with Prabhakara however in holding that soul is not self-illuminating (_svayamprakas'a_), for then even in deep sleep the soul should have manifested itself; but there is no such manifestation then, and the state of deep sleep appears as an unconscious state. There is also no bliss in deep sleep, for had it been so people would not have regretted that they had missed sensual enjoyments by untimely sleep. The expression that "I slept in bliss" signifies only that no misery was felt. Moreover the opposite representation of the deep sleep state is also found when a man on rising from sleep says "I slept so long without knowing anything not even my own self." The self is not atomic, since we can simultaneously feel a sensation in the head as well as in the leg. The Jaina theory that it is of the size of the body which contracts and expands according to the body it occupies is unacceptable. It is better therefore that the soul should be regarded as all-pervading as described in the Vedas. This self must also be different in different persons for otherwise their individual experiences of objects and of pleasure and pain cannot be explained [Footnote ref 551].
Kumarila considered the self to be merely the potency of knowledge (jnanas'akti) [Footnote ref 552]. Cognitions of things were generated by the activity of the manas and the other senses. This self itself can only be cognized by mental perception, Or at the time of salvation there being none of the senses nor the manas the self remains in pure existence as the potency of knowledge without any actual expression or manifestation. So the state of salvation is the state in which the self remains devoid of any of its characteristic qualities such as pleasure, pain, knowledge, willing, etc., for the self itself is not knowledge nor is it bliss or ananda as Vedanta supposes; but these are generated in it by its energy and the operation of the senses. The self being divested of all its senses at that time, remains as a mere potency of the energy of knowledge, a mere existence. This view of salvation is accepted in the main by Prabhakara also.
Salvation is brought about when a man enjoys and suffers the fruits of his good and bad actions and thereby exhausts them and stops the further generation of new effects by refraining from the performance of kamya-karmas (sacrifices etc. performed for the attainment of certain beneficent results) and guarantees himself against the evil effects of sin by assiduously performing the nitya-karmas (such as the sandhya prayers etc., by the performance of which there is no benefit but the non-performance of which produces sins). This state is characterized by the dissolution of the body and the non-production of any further body or rebirth.
Mima@msa does not admit the existence of any God as the creator and destroyer of the universe. Though the universe is made up of parts, yet there is no reason to suppose that the universe had ever any beginning in time, or that any God created it. Every day animals and men are coming into being by the action of the parents without the operation of any God. Neither is it necessary as Nyaya supposes that dharma and adharma should have a supervisor, for these belong to the performer andno one can have any knowledge of them. Moreover there cannot be any contact (_sa@myoga_) or inherence (_samavaya_) of dharma and adharma with God that he might supervise them; he cannot have any tools or body wherewith to fashion the world like the carpenter. Moreover he could have no motive to create the world either as a merciful or as a cruel act. For when in the beginning there were no beings towards whom should he be actuated with a feeling of mercy? Moreover he would himself require a creator to create him. So there is no God, no creator, no creation, no dissolution or pralaya. The world has ever been running the same, without any new creation or dissolution, s@r@s@ti or pralaya.