द्रव्यं मिथो द्वयमिदं ननु सव्यपेक्षम् ।
द्रव्यं प्रतीत्य यदि वा चरणं प्रतीत्य ।।’’
‘‘[shlokārthaḥ — ] charaṇ dravyānusār hoy chhe ane dravya charaṇānusār hoy chhe — e rīte te banne paraspar apekṣhāsahit chhe; tethī kān to dravyano āshray karīne athavā to charaṇano āshray karīne mumukṣhu (gnānī, muni) mokṣhamārgamān ārohaṇ karo.’’
vaḷī (ā 103mī gāthānī ṭīkā pūrṇa karatān ṭīkākār munirāj shlok kahe chhe)ḥ —
[shlokārthaḥ — ] jemanī buddhi chaitanyatattvanī bhāvanāmān āsakta (rat, līn) chhe evā yatio yamamān prayatnashīl rahe chhe (arthāt sanyamamān sāvadhān rahe chhe) — ke je yam ( – sanyam) yātanāshīl yamanā ( – duḥkhamay maraṇanā) nāshanun kāraṇ chhe. 139.
anvayārthaḥ — [सर्वभूतेषु] sarva jīvo pratye [मे] mane [साम्यं] samatā chhe, [मह्यं]