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The twenty-eighth food item [107] Gotama! They (the hell beings) repeatedly transform those pudgals into the form of the auditory sense organ, or into the form of the tactile sense organ, or into the form of the undesirable, or into the form of the non-complete, or into the form of the unpleasant, or into the form of the inauspicious, or into the form of the uncognizable, or into the form of the unmindful, or into the form of the uncertain (or into the form of the unwanted), or into the form of the unaspired, or into the form of the heavy, or into the form of the light, or into the form of the painful, or into the form of the non-pleasant. [1805] Bhagavan! What form do they repeatedly transform those pudgals into, when they take them as food? [1805] Gotama! They repeatedly transform those pudgals into the form of the auditory sense organ, or into the form of the tactile sense organ, or into the form of the undesirable, or into the form of the non-complete, or into the form of the unpleasant, or into the form of the inauspicious, or into the form of the uncognizable, or into the form of the unmindful, or into the form of the uncertain (or into the form of the unwanted), or into the form of the unaspired, or into the form of the heavy, or into the form of the light, or into the form of the painful, or into the form of the non-pleasant. / Discussion The nature of the two types of food for hell beings - The food of hell beings is of two types - *ābhōganirvatit* and *anābhōganirvatit*. / The meaning of *ābhōganirvatit* is food that is taken willingly and used. The meaning of *anābhōganirvatit* is food that is taken without desire and without use. *Anābhōganirvatit* food continues constantly throughout the entire existence. This food is in the form of *prōjasāhār* etc. The desire for *ābhōganirvatit* food arises in the mind in an immeasurable number of moments. The desire to eat arises within a single moment. / This is why the desire for food of hell beings is said to be within a moment. This is the third gate. What do hell beings eat? - They eat the pudgals that are infinite in extent, because the pudgals that are finite in extent or immeasurable in extent cannot be taken by the *skandha* of the living being, it is not possible for them to be taken. In terms of extent, they eat the *skandhas* that are immeasurable in extent. In terms of time, they take the *skandhas* that are in any state - inferior, medium, or superior. In terms of feeling, they take the substances that have color, smell, taste, and touch as food, because every atom has one smell, one taste, and two touches. After that, the options of taking food with one or more colors, smells, tastes, and touches have been explained. After that, it has also been explained that they (hell beings) eat the substances (connected pudgals) that are touched by the *ātmaprēdēshas* and they eat regularly from all six directions. / 2 The characteristics of the food of hell beings from two different perspectives - Hell beings generally eat food that is black and blue in color, bitter and astringent in taste, foul-smelling, and rough, heavy, cold, and dry to the touch. Here, the word *prōsanna* is used to indicate abundance. This means that it is generally the *mithyāvṛṣṭi* hell beings who have inauspicious experiences who eat the food that is black in color etc. But the hell beings who are going to be *tīrthankaras* etc. in the future do not eat such food. 1, 2. *Prajñāpanā* (Haribhadrīya Tīkā) Bhā. 5, pp. 549-552