अतः स्थितः खल्वात्मा पुद्गलकर्मणामकर्ता–
दव्वगुणस्स य आदा ण कुणदि पोग्गलमयम्हि कम्मम्हि। तं उभयमकुव्वंतो तम्हि कहं तस्स सो कत्ता।। १०४ ।।
तदुभयमकुर्वस्तस्मिन्कथं तस्य स कर्ता।। १०४ ।।
A (upar kahelA) kAraNe AtmA kharekhar pudgalakarmono akartA Tharyo em have kahe chhe-
te ubhayane temAn na karato kem tatkartA bane? 104.
gAthArtha– [आत्मा] AtmA [पुद्गलमये कर्मणि] pudgalamay karmamAn [द्रव्यगुणस्य च] dravyane tathA guNane [न करोति] karato nathI; [तस्मिन्] temAn [तद् उभयम्] te bannene [अकुर्वन्] nahi karato thako [सः] te [तस्य कर्ता] teno rktA [कथं] kem hoy?
TIkA– jevI rIte-mATImay ghaDArUpI karma ke je mATIrUpI dravyamAn ane mATInA guNamAn nij rasathI ja varte chhe temAn kumbhAr potAne ke potAnA guNane nAkhato-mUkato-bheLavato nathI kAraN ke (koI vastunun) dravyAntar ke guNAntararUpe sankramaN thavAno vastusthitithI ja niShedh chhe; dravyAntararUpe (arthAt anyadravyarUpe) sankramaN pAmyA vinA anya vastune pariNamAvavI ashakay hovAthI, potAnAn dravya ane guN bannene te ghaDArUpI karmamAn nahi nAkhato evo te kumbhAr paramArthe teno kartA pratibhAsato nathI; tevI rIte-pudgalamay gnAnAvaraNAdi karma ke je pudgaladravyamAn ane pudgalanA guNamAn nij rasathI ja varte chhe temAn AtmA potAnA dravyane ke potAnA guNane kharekhar nAkhato-mUkato-bheLavato nathI kAraN ke (koI vastunun) dravyAntar ke guNAntararUpe sankramaN thavun ashakay chhe; dravyAntararUpe sankramaN pAmyA vinA anya vastune pariNamAvavI ashakay hovAthI, potAnAn dravya ane guN-bannene te gnAnAvaraNAdi karmamAn nahi nAkhato evo te AtmA paramArthe teno kartA kem hoI shake? (kadI na hoI shake.) mATe kharekhar AtmA pudgalakarmono akartA Tharyo.