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Despite this, it can be accepted for a while for the sake of argument that it is not; it can also be stated without controversy that the Bhashya is the first commentary on the Tattvarthasutra written by a neutral scholar who is neither a traditional commentator nor someone biased, which means that the Bhashya is not sectarian like the Sarvarthasiddhi. To understand this issue, three aspects are considered here: 1. Stylistic differences, 2. Development of meaning, and 3. Sectarianism.
1. Stylistic differences: A scholar comparing the Bhashya on any single sutra with the Sarvarthasiddhi would never remain unaware that the style of the Bhashya is more ancient than that of the Sarvarthasiddhi, and that the Bhashya is reflected in every step and stride of the Sarvarthasiddhi. Until evidence is found of a third commentary on the Tattvarthasutra that is both different and older than these two, a comparison of the Bhashya and the Sarvarthasiddhi would never fail to acknowledge that the Sarvarthasiddhi was composed with the Bhashya in mind. The style of the Bhashya is cheerful and serious, yet in terms of philosophy, the style of the Sarvarthasiddhi appears to be more developed and refined than that of the Bhashya. It is clear that after the development in Sanskrit writing and philosophical style in Jain literature, the Sarvarthasiddhi was written; this development is not apparent in the Bhashya, however, the mirroring quality in language clearly suggests that both are scarcely ancient.