chhāyātavamādīyā thūledarakhandhamidi viyāṇāhi . suhumathūledi bhaṇiyā khandhā chaurakkhavisayā ya ..23.. suhumā havanti khandhā pāoggā kammavaggaṇassa puṇo .
gāthā : 21-22-23-24 anvayārtha : — [atisthūlasthūlāḥ ] atisthūlasthūl, [sthūlāḥ ] sthūl, [sthūlasūkṣhmāḥ cha ] sthūlasūkṣhma, [sūkṣhmasthūlāḥ cha ] sūkṣhmasthūl, [sūkṣhmāḥ ] sūkṣhma aur [atisūkṣhmāḥ ] atisūkṣhma [iti ] aise [dharādayaḥ ṣhaḍbhedāḥ bhavanti ] pr̥ithvī ādi skandhoṅke chhah bhed hain .
[bhūparvatādyāḥ ] bhūmi, parvat ādi [atisthūlasthūlāḥ iti skandhāḥ ] atisthūlasthūl skandha [bhaṇitāḥ ] kahe gaye hain; [sappirjalatailādyāḥ ] ghī, jal, tel ādi [sthūlāḥ iti vigneyāḥ ] sthūl skandha jānanā .
[chhāyātapādyāḥ ] chhāyā, ātap (dhūp) ādi [sthūletaraskandhāḥ iti ] sthūlasūkṣhma skandha [vijānīhi ] jān [cha ] aur [chaturakṣhaviṣhayāḥ skandhāḥ ] chār indriyoṅke viṣhayabhūt skandhoṅko [sūkṣhmasthūlāḥ iti ] sūkṣhmasthūl [bhaṇitāḥ ] kahā gayā hai .