Atthacariyāyāti atthasaṃvaḍḍhanakathāya. Ekacco hi neva dānaṃ, na piyavacanaṃ paccāsiṃsati. Attano hitakathaṃ vaḍḍhikameva paccāsiṃsati. Evarūpaṃ puggalaṃ "idante kātabbaṃ, idaṃ te na kātabbaṃ. Evarūpo puggalo sevitabbo, evarūpo puggalo na sevitabbo"ti evaṃ atthacariyāya saṅgahesi.
Samānattatāyāti samānasukhadukkhabhāvena. Ekacco hi dānādīsu ekaṃpi na paccāsiṃsati, ekāsane nisajjaṃ, ekapallaṅke sayanaṃ, ekato bhojananti evaṃ samānasukhadukkhataṃ paccāsiṃsati. Tattha jātiyā hīno bhogena adhiko dussaṅgaho hoti. Na hi sakkā tena saddhiṃ ekaparibhogaṃ kātuṃ, tathā akariyamāne ca
Bhogena hīno jātiyā adhikopi dussaṅgaho hoti. So hi "ahaṃ jātimā"ti bhogasampannena saddhiṃ ekaparibhogaṃ na icchati, tasmiṃ kariyamāne kujjhati. Ubhohipi hīno pana susaṅgaho hoti. Na hi so itarena saddhiṃ ekaparibhogaṃ icchati, na akariyamāne ca kujjhati. Ubhohi sadisopi susaṅgahoyeva. Bhikkhūsu dussīlo dussaṅgaho hoti. Na hi sakkā tena saddhiṃ ekaparibhogaṃ kātuṃ, tathā akariyamāneva kujjhati. Sīlavā susaṅgaho hoti. Sīlavā hi kariyamānepi akariyamānepi na kujjhati. Aññaṃ attanā saddhiṃ paribhogaṃ akarontampi na pāpakena cittena passati. Paribhogopi tena saddhiṃ sukaro hoti. Tasmā evarūpaṃ puggalaṃ evaṃ samānattatāya saṅgahesi.
Susaṅgahitāssa hontīti susaṅgahitā assa honti. Detu vā mā vā detu, karotu vā mā vā karotu, susaṅgahitāva honti, na bhijjanti. "yadāssa dātabbaṃ hoti, tadā deti. Idāni maññe natthi, tena na deti. Kiṃ mayaṃ dadamānameva upaṭṭhahāma, mayaṃ adadantaṃ akarontaṃ na upaṭṭhahāmā"ti evaṃ cintenti.