ye ye nAmAmI yasya jIvasya pariNAma.n nimittamAtrIkR^itya pudgalakAyAH svayamev karmatven pariNamanti, ath te te tasya jIvasyAnAdisa.ntAnapravR^ittasharIrAntarasa.nkrAntimAshritya svayamev cha sharIrANi jAyante . ato.avadhAryate na karmatvapariNatapudgaladravyAtmakasharIrakartA puruSho.asti ..170..
athAtmanaH sharIratvAbhAvamavadhArayati — pariNatAH poggalakAyA pudgalaskandhAH puNo vi jIvassa punarapi bhavAntare.api jIvasya sa.njAya.nte dehA sa.njAyante samyagjAyante dehAH sharIrANIti . ki.n kR^itvA . deha.ntarasa.nkama.n pappA dehAntarasa.nkrama.n bhavAntara.n prApya labdhveti . anen kimukta.n bhavati — audArikAdisharIranAmakarmarahitaparamAtmAnamalabhamAnen jIven yAnyupArjitAnyaudArikAdisharIranAmakarmANi tAni bhavAntare prApte satyudayamAgachChanti, tadudayen nokarmapudgalA audArikAdisharIrAkAreN svayamev pariNamanti . tataH kAraNAdaudArikAdikAyAnA.n jIvaH kartA na bhavatIti ..170.. ath sharIrANi jIvasvarUpa.n na bhavantIti nishchinoti — orAlio ya deho audArikashcha dehaH deho veuvvio ya deho vaikriyakashcha tejasio taijasikaH AhAray kammaio AhArakaH kArmaNashcha puggaladavvappagA savve ete pa~ncha dehAH pudgaladravyAtmakAH sarve.api
gAthA : 170 anvayArtha : — [karmatvagatAH ] karmarUp pariNat [te te ] ve – ve [pudgalakAyAH ] pudgalapiNDa [dehAnta sa.nkrama.n prApya ] dehAntararUp parivartanako prApta karake [punaH api ] punaH – punaH [jIvasya ] jIvake [dehAH ] sharIr [sa.njAyante ] hote hai.n ..170..
TIkA : — jis jIvake pariNAmako nimittamAtra karake jo – jo yah pudgalakAy svayamev karmarUp pariNat hote hai.n, ve jIvake anAdi sa.ntatirUp (pravAharUp) pravartamAn dehAntar (bhavA.ntar) rUp parivartanakA Ashray lekar ve – ve pudgalapiNDa svayamev sharIr (-sharIrarUp, sharIrake honeme.n nimittarUp) banate hai.n . isase nishchit hotA hai ki karmarUp pariNat pudgaladravyAtmak sharIrakA kartA AtmA nahI.n hai .
bhAvArtha : — jIvake pariNAmako nimittamAtra karake jo pudgal svayamev karmarUp pariNat hote hai.n, ve pudgal hI anya bhavame.n sharIrake bananeme.n nimittabhUt hote hai.n, aur nokarmapudgal svayamev sharIrarUp pariNamit hote hai.n . isaliye sharIrakA kartA AtmA nahI.n hai ..170..
ab AtmAke sharIrapanekA abhAv nishchit karate hai.n : —