Idāni khandhānaṃ dassanabhāvaṃ dassento "nibbattānan"ti gāthamāha. Tattha nibbattānaṃ dhammānanti paccuppannānaṃ khandhānaṃ. Bhaṅgo nesaṃ purakkhatoti etesaṃ bhedo purato katvā ṭhapito. Palokadhammāti nassanasabhāvā. Purāṇehi amissitāti pure uppannehi khandhehi na missitā na saṃsaggā.
Idāni khandhānaṃ adassanabhāvaṃ dassento "adassanato āyantī"ti gāthamāha. Tattha adassanato āyantīti adissamānāyeva āgacchanti uppajjanti. Bhaṅgā gacchanti dassananti bhedā bhaṅgato uddhaṃ adassanabhāvaṃ gacchanti. Vijjuppādova ākāseti vivaṭākāse vijjulatāniccharaṇaṃ viya. Uppajjanti vayanti cāti pubbantato uddhaṃ uppajjanti ca bhijjanti ca, nassantīti attho. "udeti āpūrati khīyati cando"ti evamādīsu viya.
Evaṃ ṭhitiparittataṃ dassetvā idāni sarasaparittataṃ dassento "kathaṃ sarasaparittatāyā"tiādimāha. Tattha assāsūpanibaddhaṃ jīvitanti abbhantarapavisananāsikavāta- paṭibaddhaṃ jīvitindriyaṃ. Passāsoti bahinikkhamananāsikavāto. Assāsapassāsāti tadubhayaṃ. Mahābhūtūpanibaddhanti catusamuṭṭhānikānaṃ paṭhavīāpatejavāyānaṃ mahābhūtānaṃ paṭibaddhaṃ jīvitaṃ. Kavaḷiṅkārāhārūpanibaddhanti asitapītādikavaḷiṅkārāhārena upanibaddhaṃ. Usmūpanibaddhanti kammajatejodhātūpanibaddhaṃ. Viññāṇūpanibaddhanti bhavaṅgaviññāṇūpanibaddhaṃ. Yaṃ sandhāya vuttaṃ "āyu usmā ca viññāṇaṃ, yadā kāyaṃ jahantiman"ti.