The canonical text ‘Dravyasamgraha’ is believed to have been composed either by the Most Worshipful Ācārya Nemicandra ‘Siddhānta Cakravartī’ (circa 10th century CE) – the celebrated composer of Texts like Gommatasāra, Labdhisāra, and Trilokasāra – or by his later namesake Muni Nemicandra ‘Siddāntideva’ (circa the end of 11th century CE). Ācārya (Muni) Nemicandra’s Dravyasamgraha consists of just 58 verses. In 116 lines of 58 verses, the author has described the six substances (dravya), five with bodily-existence (pañcāstikāya), seven realities (tattva), nine objects (padārtha), and the path to liberation (mokşa), from both the empirical (vyavahāra) as well as the transcendental (niścaya) points-of-view (naya). The treatise ends with a brief description of the five Supreme-beings (pañca-parameşthī) and of meditation (dhyāna). The ‘Explanatory Note’ against each verse comprises excerpts from the most authentic Sacred Jaina Texts.