Abstract: From the viewpoint of Anekanta the permanent is real, but so is the impermanent or the changeable. Being can be explained in terms of the permanent for it is unchangeable. One of the intrinsic parts of the unchangeable is change, for change and changelessness are not two different things. Both co-exist. Anekanta has two basic viewpoints: absolute and non-absolute or relative. For determining the substance one should use the absolute viewpoint; for determining the relations one should use the non-absolute viewpoint.