sarve evaite‘dhyavasānādayo bhāvāḥ jīvā iti yadbhagavadbhiḥ sakalajñaiḥ prajñaptaṁ tadabhūtārthasyāpi vyavahārasyāpi darśanam . vyavahāro hi vyavahāriṇāṁ mlecchabhāṣev mlecchānāṁ paramārthapratipādakatvād- paramārtho‘pi tīrthapravr̥ttinimittaṁ darśayituṁ nyāyya ev . tamantareṇ tu śarīrājjīvasya paramārthato samāviṣṭa ho jāte haiṁ; isaliye, yadyapi ve caitanyake sāth sambandha honekā bhram utpanna karate haiṁ tathāpi, ve ātmasvabhāv nahīṁ haiṁ, kintu pudgalasvabhāv haiṁ .
bhāvārtha : — jab karmoday ātā hai tab yah ātmā duḥkharūp pariṇamit hotā hai aur duḥkharūp bhāv hai vah adhyavasān hai, isaliye duḥkharūp bhāvameṁ ( – adhyavasānameṁ) cetanatākā bhram utpanna hotā hai . paramārthase duḥkharūp bhāv cetan nahīṁ hai, karmajanya hai isaliye jaṛ hī hai ..45..
ab praśna hotā hai ki yadi adhyavasānādi bhāv haiṁ ve pudgalasvabhāv haiṁ to sarvajñake āgamameṁ unheṁ jīvarūp kyoṁ kahā gayā hai ? usake uttarasvarūp gāthāsūtra kahate haiṁ : —
ye sarva adhyavasān ādik bhāvako jan̐h jiv kahe ..46..
gāthārtha : — [ete sarve ] yah sab [adhyavasānādayaḥ bhāvāḥ ] adhyavasānādi bhāv [jīvāḥ ] jīv haiṁ isaprakār [jinavaraiḥ ] jinavaroṁne [upadeśaḥ varṇitaḥ ] jo upadeś diyā hai so [vyavahārasya darśanam ] vyavahāranay dikhāyā hai .
ṭīkā : — yah sab hī adhyavasānādi bhāv jīv haiṁ aisā jo bhagavān sarvajñadevoṁne kahā hai vah, yadyapi vyavahāranay abhūtārtha hai tathāpi, vyavahāranayako bhī batāyā hai; kyoṁki jaise mlecchabhāṣā mlecchoṁko vastusvarūp batalātī hai usīprakār vyavahāranay vyavahārī jīvoṁko