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The commentary is by the third Vyakti Upadhyaya Yashovijaya. If it were to be fully available, it could be said that the Kuntivritti provides a perfect example of the development of Indian philosophical thought that occurred in the seventeenth and eighteenth centuries; this is suggested by what is currently available from a small fragment of that commentary. This fragment does not even encompass the entirety of the first chapter, and it follows the commentary word-for-word in elaboration upon the aforementioned verses; nevertheless, the deep analytical discussions, the multitude of interpretations, and the emotional expressions evident therein assure one of Yashovijaya's expertise in logic. If he had composed this commentary completely, it is believed that it was lost within eighteen years, leading the seeker to avoid any futile attempts for its recovery.
The commentary of Ratnasinha
In the journal "Anyekant" Year 3, Issue 1 (Year 1939), Jugal Kishoreji introduced a commentary on the Tattvasutras. It can be inferred from this that this commentary exclusively addresses the Mulasutra. The commentator mentions that the time of Shvay Ratnasinha is not provided; however, from the language and writing style, it is probable that it predates the 16th century. The commentary consists of eight sheets and is not printed.
The above constitutes the important and scholarly introduction to the Tattvārthā.