Tassattho:- yvāyaṃ "atthāya me bhavissatī"ti ca "rājato vā duruttassā"ti evamādīhi ca atthādhigamo anatthāpagamo ca dassito, etadatthāya etesaṃ nipphādanatthāya imasmiṃpi okāsaloke yokoci hiraññasuvaṇṇādibhedo nidhi nāma nidhiyyati ṭhapiyati paṭisāmiyatīti.

Tatiyagāthāvaṇṇanā

idāni yasmā evaṃ nihitopi so nidhi puññavataṃyeva adhippetatthasādhako hoti, na aññesaṃ, tasmā tamatthaṃ dīpento āha:-

[3] "tāvassu nihito santo gambhīre odakantike