Athānena taṃ dandhagaṇanaṃ dhaññamāpakagaṇanaṃ pahāya sīghagaṇanāya gopālakagaṇanāya gaṇetabbaṃ. Cheko hi gopālako sakkharādayo ucchaṅgena gahetvā rajjudaṇḍahattho pātova vajaṃ gantvā gāvo piṭṭhiyaṃ paharitvā palighatthambhamatthake nisinno dvāraṃ pattaṃ pattaṃyeva gāvaṃ "eko dve"ti sakkharaṃ khipitvā khipitvā gaṇeti. Tiyāmarattiṃ sambādhe okāse dukkhaṃ vutthagogaṇo nikkhamanto aññamaññaṃ upanighaṃsanto vegena vegena puñjapuñjo hutvā nikkhamati. So vegena vegena "tīṇi cattāri pañca dasā"ti gaṇetiyeva, evamassāpi purimanayena gaṇayato assāsapassāsā pākaṭā hutvā sīghaṃ sīghaṃ punappunaṃ sañcaranti. Tato

Eko dve tīṇi cattāri pañca cha, eko dve tīṇi cattāri pañca cha satta, .pe. Aṭṭha nava dasā"ti sīghaṃ sīghaṃ gaṇetabbameva. Gaṇanāpaṭibaddhe hi kammaṭṭhāne gaṇanabaleneva cittaṃ ekaggaṃ hoti arittupatthambhanavasena caṇḍasote nāvāṭhapanamiva.

Tassevaṃ sīghaṃ sīghaṃ gaṇayato kammaṭṭhānaṃ nirantaraṃ pavattaṃ viya hutvā upaṭṭhāti. Atha "nirantaraṃ pavattatī"ti ñatvā anto ca bahi ca vātaṃ apariggahetvā purimanayeneva vegena vegena gaṇetabbaṃ. Antopavisanavātena hi saddhiṃ cittaṃ pavesayato abbhantaraṃ vātabbhāhataṃ medapūritaṃ viya hoti. Bahinikkhamanavātena saddhiṃ cittaṃ nīharato bahiddhā puthuttārammaṇe cittaṃ vikkhipati. Phuṭṭhaphuṭṭhokāse pana satiṃ ṭhapetvā bhāventasseva bhāvanā sampajjati. Tena vuttaṃ "anto ca bahi ca vātaṃ apariggahetvā purimanayeneva vegena vegena gaṇetabban"ti.

Kīvaciraṃ panetaṃ gaṇetabbanti? yāva vinā gaṇanāya assāsapassāsārammaṇe Sati santiṭṭhati. Bahivisaṭavitakkavicchedaṃ katvā assāsapassāsārammaṇe satisaṇṭhāpanatthaṃyeva hi gaṇanāti.