Yathā cetāsaṃ atthato ekībhāvo, evaṃ saṅkhārupekkhāvipassanupekkhānampi ekībhāvo. Paññāeva hi sā kiccavasena dvidhā bhinnā, yathā hi purisassa sāyaṇhaṃ gehaṃ paviṭṭhaṃ sappaṃ ajapadadaṇḍaṃ gahetvā pariyesamānassa taṃ thusakoṭṭhake nippannaṃ disvā "sappo nukho no"ti avalokentassa sovatthikattayaṃ disvā nibbematikassa "sappo na sappo"ti vicinane majjhattatā hoti, evameva yā āraddhavipassakassa vipassanāñāṇena lakkhaṇattaye diṭṭhe saṅkhārānaṃ aniccabhāvādivicinane majjhattatā uppajjati, ayaṃ vipassanupekkhā. Yathā pana tassa purisassa ajapadadaṇḍakena gāḷhaṃ sappaṃ gahetvā "kintāhaṃ imaṃ sappaṃ aviheṭhento attānañca iminā aḍaṃsāpento muñceyyan"ti muñcanākārameva pariyesato gahaṇe majjhattatā hoti, evameva yā lakkhaṇattayassa diṭṭhattā āditte viya tayo bhave passato saṅkhāraggahaṇe majjhattatā, ayaṃ saṅkhārupekkhā. Iti vipassanupekkhāya siddhāya saṅkhārupekkhāpi siddhāva hoti. Iminā panesā vicinanaggahaṇesu majjhattasaṅkhātena kiccena dvidhā bhinnāti. Viriyupekkhā pana vedanupekkhā ca aññamaññañca avasesāhi ca atthato bhinnāevāti.

Iti imāsu dasasu upekkhāsu jhānupekkhā idha adhippetā. Sā majjhattalakkhaṇā, anābhogarasā, abyāpārapaccupaṭṭhānā, pītivirāgapadaṭṭhānāti. Etthāha "nanu cāyaṃ atthato tatramajjhattupekkhāva hoti, sā ca paṭhamadutiyajjhānesupi atthi, tasmā tatrāpi `upekkhako ca viharatī'ti evamayaṃ vattabbā siyā, sā kasmā na vuttā"ti. Aparibyattakiccattā. Aparibyattaṃ hi tassā tattha kiccaṃ vitakkādīhi abhibhūtattā, idha panāyaṃ vitakkavicārapītīhi anabhibhūtattā ukkhittasirā viya hutvā paribyattakiccā jātā, tasmā vuttāti.

@3 cha.Ma. iti-saddo na dissati 4 cha.Ma. aparibyattakiccato