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The third Uddeshak [317] mentions the sum of twenty-eight by including three divisions. The present Sutra mentions "Pracharprakalp" sixteen times and emphasizes its study. It seems appropriate to understand both the currently famous Sutras from it. Because if only the Pracharang Sutra is accepted, the word "Prakalp" becomes meaningless, and if only the Nishisth Sutra is understood, then studying the Nishisth Sutra without studying the Acharang would be considered inappropriate. The reason for this is that it is necessary to study the Prachar-vidhans before studying the Prayaschitt-vidhans. In the Samavayang and Prashnavyakaran Sutra, the Sutrakar has also counted twenty-eight studies by mentioning twenty-five studies related to Prachar along with the Prayaschitt form of study. At the time of the creation of the Nandistra, the twenty Uddeshak of the three divisions of Prayaschitt-vidhayak had completely separated from the Pracharang Sutra and were named "Nishisth Sutra". Due to this, no Sutra named "Prakalp" or "Acharprakalp" is mentioned in the Nandi Sutra, and in the Sutras written before the Nandi Sutra, "Pracharprakalp" is mentioned in many places, but the name "Nishisth Sutra" is not there. In the above-mentioned commentary of the Samavayang Sutra, the commentator has clarified that "Prachar means the first Ang-Yacharang Sutra and Prakalp means its special study, which is also known as the Nishisth Sutra". Thus, both the Sutras together constitute the complete Pracharprakalp Sutra. The alternative meanings of the word "Prachar-Prakalp" are as follows: 1. The Sutra that lays down the rules of Prachar and Prayaschitt, the Nishisth-Adhyayan-Yukta-Pracharang Sutra. 2. The Sutra that is the prototype of Prayaschitt for Achar-vidhans - Nishisth Sutra. 3. The study that mentions Prayaschitt related to Achar-vidhans after them - Pracharprakalp Adhyayan - Nishisth Adhyayan. 4. The Sutra or study that is a separate section or division from the Pracharang - Pracharprakalp Adhyayan - Nishisth Sutra. In the number-based Thanang and Samavayang Sutras, many forms have been made from many expectations. It is not appropriate to understand it from a single expectation. For example, the Nishisth Sutra has 20 Uddeshak, but they have been counted from different expectations (three or five). In the Thanang Sutra, three Anudghatik have also been mentioned, and five Anudghatik have also been mentioned. Similarly, five divisions of Pracharprakalp have also been mentioned, and twenty-eight divisions have also been mentioned. There are many such examples, therefore, instead of insisting on the statement of a small number, the larger number, i.e., twenty-eight, should be considered complete. In summary, the Nishisth Sutra available from a concise perspective has been called Acharprakalp in Agam and interpretations, and the Acharang and Nishisth Sutra available from a detailed and complete perspective have been called Acharprakalp together. Therefore, the conclusion is that these two are two divisions of the same Sutra.