Upekkhāvihārissa pana "sattā sukhitā vā hontu, dukkhato vā vimuccantu, sampattasukhato vā mā vigacchantūti ābhogābhāvato sukhadukkhādiparamatthagāhavimukha- sambhavato avijjamānaggahaṇadukkhacittaṃ hoti, athassa paramatthagāhato vimukhabhāvaparicitacittassa paramatthato avijjamānaggahaṇadukkhacittassa ca anukkamādhigataṃ viññāṇañcāyatanaṃ samatikkamma sambhavato avijjamāne paramatthabhūtassa viññāṇassa abhāve cittaṃ upasaṃharato appakasireneva tattha cittaṃ pakkhandati, iti upekkhā ākiñcaññāyatanassa upanissayo hoti, na tato paraṃ, tasmā ākiñcaññāyatanaparamāti vuttā desanāpariyosāne pañcasatā bhikkhū arahattaṃ pattāti.