Evamatthādhigamādhippāyaṃ anatthāpagamādhippāyanti dvīhi gāthāhi dubbidhaṃ nidhānappayojanaṃ dassetvā idānissetameva dubbidhampi payojanaṃ nigamento āha:-

@3 cha.Ma. anatthāpagamādhippāyañcāti 4 cha.Ma., i. idāni tameva 5 cha.Ma., i. duvidhaṃ

Etadatthāya lokasmiṃ nidhi nāma nidhiyyatīti.