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- Thirteen - There is a detailed explanation of the three verses related to product and expenditure (5.29-31) in the commentary by Siddhasen on the commentary of the "Tattvartha." The mention of the literature related to Tattvartha published and produced over the last 21 years is made here to illustrate how the study and teaching of Tattvartha, which was propagated 21 years ago, has increased in the last years and to what extent it has the potential to grow day by day. It is not possible for me to state how much of my 'Gungati Vicharan' contributed to the examination of Tattvartha-vishaka in the three sects in recent years. However, I can certainly say that the qualified authorities from the three sects have taken my 'Gajgati Vicharan' to an extent that I never imagined. After the publication of the first Hindi version of Tattvartha Samhita, numerous articles have emerged from various authors on Tattvartha Sutra, its commentary, the commentator Umasvati, and many other commentaries on Tattvartha. However, here I want to say something specifically about the work of Shramat Nathuram and Prema. Prema's 'Saraswati Vidya' includes an article titled 'The Commentary of Umasvati on Tattvartha Sutra and Their Sect.' After much deliberation, he stated that the commentator Umasvati was the acharya of the Yamaniya sect. His many arguments are compelling enough to attract one to accept his viewpoint; therefore, P. Dalsukh Malvaniya conducted a special examination of the bhagavato worship for a thorough investigation of his perspective. As a result, the notes he prepared were both considered by us. During our consideration, necessary references were made to the worship of the bhagavato, its commentaries, and texts like Brihatkalpabhāṣya. This question was deliberated upon as objectively as possible. Ultimately, we both reached the conclusion that Umasvati was not Yamaniya; he belonged to the Sakal tradition, as we have demonstrated in the introduction. The summary of our observation and thoughts is as follows:
1. Looked at - Anekānta, Year 3, Issue 1, 4, 11, 12; Year 4, Issue 1, 4, 6, 7, 8, 11, 12; Year 5, Issue 1-11; Jain Siddhanta Bhaskara, Years 8 and 9; Jain Satyaprakash, Year 6, Issue 4; Singhi Memorial Issue of Indian Studies.