why cant we eat tapioca pearls
Sabudana (tapioca pearls) is made from cassava tuber. In Jainism, many followers avoid root vegetables and underground tubers because pulling them up harms many tiny life-forms in the soil and because the whole plant is often destroyed. Sabudana is processed from that root, so it is treated like a root-based food. Different Jain communities (Digambar/Shwetambar) may vary in strictness, but the conventional practice is to avoid sabudana.
You can read more here and about root-vegetable avoidance here .