Two other special theses are enounced in the story of Kuñjarakarṇa. The first is Vairocana's analysis of a human being, which makes it consist of five Atmans or souls, called respectively Atman, Cetanâtman, Parâtman, Nirâtman and Antarâtman, which somehow correspond to the five elements, five senses and five Skandhas. The singular list suggests that the author was imperfectly acquainted with the meaning of the Sanskrit words employed and the whole terminology is strange in a Buddhist writer. Still in the later Upanishads[437] the epithet pancâtmaka is applied to the human body, especially in the Garbha Upanishad which, like the passage here under consideration, gives a psychophysiological explanation of the development of an embryo into a human being. The second thesis is put in the mouth of Yama. He states that when a being has finished his term in purgatory he returns to life in this world first as a worm or insect, then successively as a higher animal and a human being, first diseased or maimed and finally perfect. No parallel has yet been quoted to this account of metempsychosis. Thus the Kuñjarakarṇa contains peculiar views which are probably sectarian or individual. On the other hand their apparent singularity may be due to our small knowledge of old Javanese literature. Though other writings are not known to extol Vairocana as being Śiva and Buddha in one, yet they have no scruple in identifying Buddhist and Brahmanic deities or connecting them by some system of emanations, as we have already seen in the Kamahâyânikan. Such an identity is still more definitely proclaimed in the old Javanese version of the Sutasoma Jâtaka[438]. It is called Purushâda-Śânta and was composed by Tantular who lived at Madjapahit in the reign of Râjasanagara (1350-1389 A.D.). In the Indian original Sutasoma is one of the previous births of Gotama. But the Javanese writer describes him as an Avatâra of the Buddha who is Brahmâ, Vishṇu and Iśvara, and he states that "The Lord Buddha is not different from Śiva the king of the gods.... They are distinct and they are one. In the Law is no dualism." The superhuman Buddhas are identified with various Hindu gods and also with the five senses. Thus Amitâbha is Mahâdeva and Amoghasiddhi is Vishṇu. This is only a slight variation of the teaching in the Kamahâyânikan. There Brahmanic deities emanate from Śâkyamuni through various Bodhisattvas and Buddhas: here the Buddha spirit is regarded as equivalent to the Hindu Trimûrti and the various aspects of this spirit can be described in either Brahmanic or Buddhistic terminology though in reality all Buddhas, Bodhisattvas and gods are one. But like the other authors quoted, Tantular appears to lean to the Buddhist side of these equations, especially for didactic purposes. For instance he says that meditation should be guided "by Lokeśvara's word and Śâkyamuni's spirit." 7