विभावपुद्गलस्वरूपाख्यानमेतत् ।
अतिस्थूलस्थूला हि ते खलु पुद्गलाः सुमेरुकुम्भिनीप्रभृतयः । घृततैलतक्रक्षीर- जलप्रभृतिसमस्तद्रव्याणि हि स्थूलपुद्गलाश्च । छायातपतमःप्रभृतयः स्थूलसूक्ष्मपुद्गलाः । स्पर्शनरसनघ्राणश्रोत्रेन्द्रियाणां विषयाः सूक्ष्मस्थूलपुद्गलाः शब्दस्पर्शरसगन्धाः । शुभाशुभ- परिणामद्वारेणागच्छतां शुभाशुभकर्मणां योग्याः सूक्ष्मपुद्गलाः । एतेषां विपरीताः सूक्ष्म- सूक्ष्मपुद्गलाः कर्मणामप्रायोग्या इत्यर्थः । अयं विभावपुद्गलक्रमः ।
तथा चोक्तं पंचास्तिकायसमये —
ṭīkāḥā, vibhāvapudgalanā svarūpanun kathan chhe.
sumeru, pr̥ithvī vagere (ghan padārtho) kharekhar atisthūlasthūl pudgalo chhe. ghī, tel, chhāsh, dūdh, jaḷ vagere samasta (pravāhī) padārtho sthūl pudgalo chhe. chhāyā, ātap, andhakār vagere sthūlasūkṣhma pudgalo chhe. sparshanendriy, rasanendriy, ghrāṇendriy ane shrotrendriyanā viṣhayo sparsha, ras, gandh ane shabdasūkṣhmasthūl pudgalo chhe. shubhāshubh pariṇām dvārā āvatān evān shubhāshubh karmone yogya (skandho) te sūkṣhma pudgalo chhe. āmanāthī viparīt arthāt karmone ayogya (skandho) te sūkṣhmasūkṣhma pudgalo chhe.ām (ā gāthāono) artha chhe. ā vibhāvapudgalano kram chhe.
[bhāvārthaḥskandho chha prakāranā chheḥ (1) kāṣhṭhapāṣhāṇādik je skandho chhedavāmān āvatān svayamev sandhāī shakatā nathī te skandho atisthūlasthūl chhe. (2) dūdh, jaḷ ādi je skandho chhedavāmān āvatān pharīne svayamev joḍāī jāy chhe te skandho sthūl chhe. (3) taḍako, chhānyo, chāndanī, andhakār ityādi je skandho sthūl jaṇātā hovā chhatān bhedī shakātā nathī ke hastādikathī grahī shakātā nathī te skandho sthūlasūkṣhma chhe. (4) āṅkhathī nahi dekhātā evā je chār indriyonā viṣhayabhūt skandho sūkṣhma hovā chhatān sthūl jaṇāy chhe (sparshanendriyathī sparshī shakāy chhe, jībhathī āsvādī shakāy chhe, nākathī sūṅghī shakāy chhe athavā kānathī sāmbhaḷī shakāy chhe) te skandho sūkṣhmasthūl chhe. (5) indriyagnānane agochar evā je karmavargaṇārūp skandho te skandho sūkṣhma chhe. (6) karmavargaṇāthī nīchenā (karmavargaṇātīt) je atyantasūkṣhma dvi-aṇukaparyant skandho te skandho sūkṣhmasūkṣhma chhe.]
evī ja rīte (shrīmadbhagavatkundakundāchāryadevapraṇīt) shrī pañchāstikāyasamayamān (*gāthā dvārā) kahyun chhe keḥ
*juo shrī paramashrutaprabhāvakamaṇḍaḷ dvārā prakāshit pañchāstikāy, dvitīy āvr̥utti, pānun 130.