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130] Sarvarthasiddhi
[2121 $ 301 The word "varna" is derived from "varnya" (to be described). The word "shabda" is derived from "shabdana" (to sound). When the emphasis is on the meaning of the synonym, then the meaning of the word is indicated. For example, "spardhana" is "sparsha" (touch), "rasana" is "rasa" (taste), "gandhana" is "gandha" (smell), "varnana" is "varna" (color), and "shabdana" is "shabda" (sound). The order of these is explained according to the order of the senses.
8301. Here it is said that since the mind is not a sense organ, it is not useful. But it is useful. Without it, the senses would not be able to fulfill their respective purposes in the objects. And, is the only purpose of the mind to help the senses, or is there another purpose? To answer this, the next sutra says:
Shruta is the object of the mind. ||21|| $ 302. The object of Shruta-jnana (knowledge of scriptures) is Shruta. It is the object of the mind, because when a being has attained the destruction and cessation of the covering of Shruta-jnana, then the mind, relying on itself, engages in knowledge of the object of Shruta-jnana. Or, Shruta means Shruta-jnana, and that is the purpose of the mind. This purpose is independent of the mind.
$ 303. In order to determine the ownership of the senses, which have definite objects, the first sense that was taken up was touch. To determine the ownership of touch, the next sutra says:
For beings with bodies ending in plants, there is one. ||22|| 1. - Shabda. Eshaam -mu. Ta. Shabda. Teshaam -mu. 2. Shrutasyarthe -mu., Ta., Na.