Vahuvali Charitra (a Jain work based on collection of traditions) notes that Nemicandra belonged to the monastic order of Desiya gana.

[3] Nemicandra's presentation is often articulated around the opposition between the conventional and the absolute points of view (vyavahāra and niścaya-naya), or around the contrast between the material and the spiritual angles (dravya and bhāva).

In the second verse Jiva is defined:[5]The sentient substance (soul) is characterized by the function of understanding, is incorporeal, performs actions (doer), is co-extensive with its own body.

It is the enjoyer (of its actions), located in the world of rebirth (samsara) (or) emancipated (moksa) (and) has the intrinsic movement upwards.The various characteristics of Jiva mentioned in the definition are taken up one by one in verses 3–14.

[6] After this detailed description of Jivas the author proceeds to describe Ajivas—Pudgala, Dharma, adharma, Akasa and Kala, each of which is defined in verses 16–22.

[4] The third part of Dravyasaṃgraha begins with verse 39 describing the means to attain liberation from conventional and real point of views.