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Tattvartha Sutra
[1.34-35]
The 'king,' who protects humans, is called 'Nṛpa,' and the one who upholds and promotes the earth is known as 'Bhoopati.' Thus, the consideration that these three names have the same meaning according to etymological derivation is the view of Samabhidranaya. All interpretations of meaning derived from synonym distinctions fall under the category of Samabhidranaya.
In this manner, the deepening understanding particularly contemplates that when meaning differences can be accepted from etymological distinctions, it should also be understood that when a word's etymological meaning is manifested, that meaning should be acknowledged, and that word should be used to convey that meaning, otherwise not. According to this notion, simply possessing the qualification to be adorned by royal insignias or assuming responsibility for human protection is not sufficient to be called 'king' or 'Nṛpa.' One can truly be called a 'king' only when he is adorned while holding a royal scepter; similarly, one can be called 'Nṛpa' only when he is actively protecting humans. In essence, it is appropriate to use the terms 'king' or 'Nṛpa' for an individual only when the etymological meaning of the word is actually present in him.
Likewise, a person can only be referred to as a 'servant' when he is performing service at that time or as frequently as necessary. In reality, the application of qualifiers or descriptive names is called Sambhutanaya only when an action is taking place. The distinctions among the aforementioned four categories of thought can be elucidated only through examples; there is no need to write them separately. Moreover, it is certain that the Northern-Naya becomes more subtle and subtler than the Eastern-Naya. Therefore, the subject of Northern-Naya remains dependent on the Eastern-Naya. The essence of these four Nayas is the Sāmānyarthika Naya. This is stated because Rjusūtra accepts only the present, not the past or future. Thus, it is clear that its subject is not general but particularly notable; that is, in reality, the Sāmānyarthika Naya - the specific-oriented perspective - is regarded as commencing from Rjusūtra. After Rjusūtra, the three Nayas successively become even more specific-oriented. Hence, their Sāmānyarthika nature is quite evident.
Among these four Nayas, when the Northern-Naya is said to be subtler than the Eastern-Naya, the Eastern-Naya becomes more general-oriented in comparison to the Northern-Naya.