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The recommendation to refer to the commentary on Tattvārthādhigama (Tattvarth Sutra) is made by none other than the author of the available commentary, Siddhasena. Therefore, the suggestion by Abhayadeva in the Sanmatiṭīkā to refer to the commentary written by Gandhahastī does not require looking towards any lost or unavailable literature. In this same context, it is also concluded that the reference to the "commentary by Gandhahastī" made by Śīlānka, the author of the ninth and tenth works of the Saikā, on his father's Acarangasūtra should also pertain to Siddhasena, the author of the commentary on Tattvārtha, since it is improbable that both Śīlānka and Abhayadeva, who had very little distance between them, would use the name Gandhahastī for different teachers. Furthermore, it is difficult to believe that a scholar as knowledgeable as Abhayadeva would not have had access to the previously created commentary of Śīlānka on the Acarangasūtra, given that he is one of the foremost figures in Jain scripture. Additionally, wherever Śīlānka quotes the verses of Sanmatīti composed by Siddhasena Dīvakara in his father’s commentaries, there is no indication of any discrepancy.