uppAdedi karedi ya ba.ndhadi pariNAmaedi giNhadi ya .
aya.n khalvAtmA na gR^ihNAti, na pariNamayati, notpAdayati, na karoti, na badhnAti, vyApya- vyApakabhAvAbhAvAt, prApya.n vikArya.n nirvartya.n cha pudgaladravyAtmaka.n karma . yattu vyApyavyApak- bhAvAbhAve.api prApya.n vikArya.n nirvartya.n cha pudgaladravyAtmaka.n karma gR^ihNAti, pariNamayati, utpAdayati, karoti, badhnAti chAtmeti vikalpaH sa kilopachAraH .
kathamiti chet —
ab ka hate hai.n ki uparokta hetuse yah siddha huA ki : —
pudgaladaravako AtamA — vyavahAranayavaktavya hai ..107..
gAthArtha : : — [AtmA ] AtmA [pudgaladravyam ] pudgaladravyako [utpAdayati ] utpanna karatA hai, [karoti cha ] karatA hai, [badhnAti ] bA.NdhatA hai, [pariNAmayati ] pariNamit karatA hai [cha ] aur [gR^ihNAti ] grahaN karatA hai — yah [vyavahAranayasya ] vyavahAranayakA [vaktavyam ] kathan hai .
TIkA : — yah AtmA vAstavame.n vyApyavyApakabhAvake abhAvake kAraN, prApya, vikArya aur nirvartya – aise pudgaladravyAtmak ( – pudgaladravyasvarUp) karmako grahaN nahI.n karatA, pariNamit nahI.n karatA, utpanna nahI.n karatA aur na use karatA hai, na bA.NdhatA hai; tathA vyApyavyApakabhAvakA abhAv hone par bhI, ‘‘prApya, vikArya aur nirvartya – aise pudgaladravyAtmak karmako AtmA grahaN karatA hai, pariNamit karatA hai, utpanna karatA hai, karatA hai aur bA.NdhatA hai’’ aisA jo vikalpa vah vAstavame.n upachAr hai .
dravyako grahaN karatA hai pariNamit karatA hai, utpanna karatA hai, ityAdi kahanA so upachAr hai ..107..
ab yahA.N prashna karatA hai ki yah upachAr kaise hai ? usakA uttar dR^iShTAntapUrvak kahate hai.n : —