In the Nyāyasiddhāñjana and the Nyāyapariśuddhi, Veṅkaṭanātha discusses some fundamental ontological topics in order to distinguish his positions from the Nyāya-Vaiśeṣika position.

The Nyāyasūtra proposes a fundamental division of realities into dravya ‘substances’, guṇa ‘qualities’, and karman ‘actions’,¹ with the former as the substrate of the latter two. This leads to two difficulties for Veṅkaṭanātha’s agenda. On the one hand, the radical distinction between substance and attribute means that Nyāya authors imagine liberation to be the end of the connection of the ātman ‘self’ to all attributes, from sufferance to consciousness. By contrast, Veṅkaṭanātha, would never accept consciousness to be separated from the individual soul and even less from God. The other difficulty regards the theology of Viśiṣṭādvaita Vedānta. Since the beginnings of Pañcarātra, one of its chief doctrines has been that of the manifestations (vibhūti) of Viṣṇu, which are dependent on Him but co-eternal with Him and in this sense are unexplainable according to the division of substances into eternal and transient.

To that, Veṅkaṭanātha opposes more than one classification, so that it is clear that Veṅkaṭanātha’s main point is addressing the above-mentioned problems with the Nyāya ontology, rather than establishing in full detail a distinct ontology. For an instance of alternative classifications see, e.g., Nyāyasiddhāñjana, jaḍadravyapariccheda:

dvedhā jaḍājaḍatayā pratyak taditaratayāpi vā dravyam | ṣoḍhā triguṇānehojīveśvarabhogabhūtimatibhedāt || dhīkālabhogabhūtīravivakṣitvā guṇādirūpatvāt | jīvātmeśabhidārthaṃ tredhā tattvaṃ viviñcate kecit || (Nyayasiddhanjana 1966, p. 33).

“Substance is of two types, [according to this classification:] inert or alive, or [according to this other classification:] innerly [luminous] or what is its opposite. [Furthermore,] it is of six types, according to the division in [natura naturans having] three qualities, time (anehas) individual souls, God, the ground for [God’s] enjoyment (bhogabhūti) and [His] cognition. Some distinguish reality as of three types, in order to distinguish the Lord, the individual soul, and the self (as the material cause of the universe) because they do not want to include (lit. express) cognition, time and the ground for [God’s] enjoyment, since these have the nature of qualities”.

Bhogabhūti must mean, out of context, the same as vibhūti. My interpretation of ātman in jīvātmeśabhidartham is also based on context. Alternative suggestions are, as usual, welcome!