द्रव्यं मिथो द्वयमिदं ननु सव्यपेक्षम् ।
द्रव्यं प्रतीत्य यदि वा चरणं प्रतीत्य ।।’’
‘‘[shlokArtha — ] charaN dravyAnusAr hoy chhe ane dravya charaNAnusAr hoy chhe — e rIte te banne paraspar apekShAsahit chhe; tethI kAn to dravyano Ashray karIne athavA to charaNano Ashray karIne mumukShu (gnAnI, muni) mokShamArgamAn ArohaN karo.’’
vaLI (A 103mI gAthAnI TIkA pUrNa karatAn TIkAkAr munirAj shlok kahe chhe) —
[shlokArtha — ] jemanI buddhi chaitanyatattvanI bhAvanAmAn Asakta (rat, lIn) chhe evA yatio yamamAn prayatnashIl rahe chhe (arthAt sanyamamAn sAvadhAn rahe chhe) — ke je yam ( – sanyam) yAtanAshIl yamanA ( – dukhamay maraNanA) nAshanun kAraN chhe. 139.
anvayArtha — [सर्वभूतेषु] sarva jIvo pratye [मे] mane [साम्यं] samatA chhe, [मह्यं]