"atthi puggalo attahitāya paṭipanno"tiādīsupi yathā rūpādayo dhammā paccattalakkhaṇasāmaññalakkhaṇavasena atthi, na evaṃ puggalo. Rūpādīsu pana sati evaṃnāmo evaṃgottoti vohāroti. Iti iminā lokavohārena lokasammatiyā lokaniruttiyā atthi puggaloti ayamettha attho. Vuttampi cetaṃ bhagavatā "imā kho citta lokasamaññā lokaniruttiyo lokavohārā lokapaññattiyo"ti. Rūpādidhammā pana vināpi lokasammatiṃ paccattasāmaññalakkhaṇavasena paññāpanato atthīti ayamettha attho.
Buddhānaṃ pana dve kathā sammatikathā ca paramatthakathā ca. Tattha satto puggalo devo brahmātiādikā sammatikathā nāma. Aniccaṃ dukkhaṃ anattā khandhā dhātuyo āyatanāni satipaṭṭhānā sammappadhānātiādikā paramatthakathā nāma.
Tattha yo sammatiyā desanāya sattoti vā .pe. Brahmāti vāti vutte jānituṃ paṭivijjhituṃ niyyātuṃ arahattajayaggāhaṃ gahetuṃ sakkoti, tassa bhagavā āditova sattoti vā puggaloti vā posoti vā devoti vā brahmāti vā katheti. Yo paramatthadesanāya aniccanti vā dukkhanti vātiādīsu aññataraṃ sutvāva jānituṃ paṭivijjhituṃ niyyātuṃ arahattajayaggāhaṃ gahetuṃ sakkoti, tassa aniccantiādīsu aññataraṃ katheti. Tathā sammatikathāya bujjhanakasattassa na paṭhamaṃ paramatthakathaṃ katheti, sammatikathāya pana bodhetvā pacchā paramatthakathaṃ katheti. Paramatthakathāya bujjhanakasattassāpi na paṭhamaṃ sammatikathaṃ katheti, paramatthakathāya
Pakatiyā pana paṭhamameva sammatikathaṃ kathetvā pacchā paramatthakathaṃ kathentassa desanā sukhākārā hoti, tasmā buddhā paṭhamaṃ sammatikathaṃ kathetvā pacchā paramatthakathaṃ kathenti. Te sammatikathaṃ kathentāpi saccameva sabhāvameva amusāva kathenti, paramatthakathaṃ kathentāpi saccameva sabhāvameva amusāva kathenti. Ayañhi:-