While Jaina philosophy is classically categorised as ontologically dualistic, maintaining a strict ontological separation between soul (jīva) and non-soul (ajiva), the works of Kundakunda (1st-6th Century CE?) employ the definitive standpoint (niścayanaya) and offer a non-dual epistemological framework. This paper argues that Kundakunda's metaphysics constructs a non-dual field of self-manifestation (knowledge = knower) in the Jaina philosophy, where the soul is viewed not as a static substance, but as a dynamic, self-referential process of consciousness. The main texts consulted for this paper are the Samayapāhūḍā, Paṃcatthikāya, Pavayaṇasāra, and Ṇiyamasāra attributed to Kundakunda. Briefly outlining the Jaina view of reality as explained in Kundakunda's philosophy, I first examine how Kundakunda describes the soul-matter relationship as a non-interacting co-presence, in the sense that they occupy the same spatial field but never merge their essences (svabhāva). This allows the soul to remain a non-dual "pure consciousness" even while enclosed within a material embodiment of karma and body. The paper further explores the structure of the soul through mereology and set theory. I investigate the paradox of the soul possessing infinite attributes (guṇa) while remaining an indivisible, non-dual whole (eka). According to Kundakunda, to an individual, the general understanding of the soul requires it to be addressed by some attributes, such as the one who has knowledge is a knower; however, during the process of self-manifestation, the multiplicity of attributes collapses, and there remains no distinction between the knowledge, the knower, and the known. This framework of Kundakunda suggests that the Jaina philosophy, concerning the nature of the soul and in the process of self-realisation, is fundamentally non-dualistic.