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The *Pinḍanīyukti Bhāṣya* and *Pinḍanīyukti* are two texts that have become one. In the manuscripts, both texts are written together without any instructions. In the published commentary, the editor has numbered the commentary verses before some verses, but this separation does not seem correct. It seems likely that the commentator has numbered the commentary verses before the verses for which he has mentioned the *bhāṣyakāra* and the verses related to them. We have made a primary attempt to separate the commentary and the *nīyukti* verses. During the separation, it was experienced at many places that many verses which are published in the order of *nīyukti* should be of the commentary. Although this work took a lot of time and effort, the number of verses had to be changed many times. The entire text had to be reflected more than a hundred times, yet it cannot be said with certainty that this attempt at separation is completely correct. There are many more possibilities to work in this field. It is certain that this attempt at separation will prove to be a foundation stone for those who will work in this field.
It would have been better to give the commentary verses along with the *nīyukti* verses. This would have also included the numbers of the commentary verses determined in the editing, but due to the non-editing of the commentary, this undertaking was not done for the convenience of the researchers. We have mentioned in detail in the introduction the points on which we have based the separation. The instructions given by the commentator regarding the *bhāṣyakāra* and the commentary verses given in the commentary are being mentioned here.
* *Enam eva gāthām bhāṣyakṛt saprapañcaṁ vyācikhyāsuḥ.....vyākhyānayannāha* (Bhāgā. 1-4, Mavṛ. p. 4)
* *Cāha bhāṣyakṛt* (Bhāgā. 5, Mavṛ. p. 5)
* *Cāha bhāṣyakṛt* (Bhāgā. 6, Mavṛ. p. 6)
* *Bhāṣyakṛdupadarśayati* (Bhāgā. 7, Mavṛ. p. 6)
* *Bhāṣyakṛt gāthātrayeṇa vyākhyānayati* (Bhāgā. 8-10, Mavṛ. p. 13, 14)
* *Enam eva gāthām bhāṣyakṛt vyākhyānayati* (Bhāgā. 11, Mavṛ. p. 14)
* *Bhāṣyakṛt gāthācatuṣṭayeṇa vyākhyānayati* (Bhāgā. 12-15, Mavṛ. p. 18)
* *Imām eva gāthām bhāṣyakṛt gāthātrayeṇa vyākhyānayati* (Bhāgā. 25-27, Mavṛ. p. 38)
* *Enam eva gāthām bhāṣyakṛt gāthātrayeṇa vyākhyānayati* (Bhāgā. 28-30, Mavṛ. p. 38)
* *Cāha bhāṣyakṛt* (Bhāgā. 31, Mavṛ. p. 42)
* *Cāha bhāṣyakṛt* (Bhāgā. 32, Mavṛ. p. 79)
* *Enam eva gāthām bhāṣyakṛdvayācikhyāsuḥ prathamto miśrajātasya sambhavāmāha* (Bhāgā. 33, Mavṛ. p. 88)
* *Tatra enam eva gāthām bhāṣyakṛdvayācikhyāsaḥ prathamtaḥ svathānāmāha* (Bhāgā. 34, Mavṛ. p. 89)
* *Bhāṣyakṛt gāthādvayenāha* (Bhāgā. 35, 36, M. p. 92)
* *Etad eva rūpakatrayeṇa bhāṣyakṛdvayākhyānayati* (Bhāgā. 37-39, Mavṛ. p. 117)
* *Etad eva gāthādvayena bhāṣyakṛtvivṛṇoti* (Bhāgā. 40, 41, Mavṛ. p. 126)
* *Etad eva gāthādvayena bhāṣyakṛtvivṛṇoti* (Bhāgā. 42, 43, Mavṛ. p. 128)
* *Bhāṣyakṛdagāthātrayeṇa vyākhyānayati* (Bhāgā. 44-46, M. p. 142)
1. In the printed commentary, the number 25 comes directly after 15.