The three-fold characteristics of liberation according to the attributes of Goodness, Darkness and Ignorance and another namely the performance of duty without the desire for fruits were also described in it. Another threefold characteristics of Punishment viz., Conservation, Growth, and Destruction, were treated in it.
मोक्षस्यास्ति त्रिवर्गोऽन्यः प्रोक्तः सत्त्वं रजस्तमः। स्थानं वृद्धिः क्षयश्चैव त्रिवर्गश्चैव दण्डजः॥