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Various separate mentions such as Tattvarthabhāṣya and Gandhahastibhāṣya can be found scattered throughout Digambara literature, and there is also a reference to Swami Samantabhadra alongside Tattvartha Mahābhāṣya. Observing all this, later contemporary authors erroneously came to the belief that Swami Samantabhadra had written a Mahābhāṣya called Gandhahastī on the Tattvartha of Umāsvāti. This belief inspired them to write so. In reality, there was no ancient basis before them nor any work that would establish the commentary called Gandhahastī-Bhāṣya as authored by Samantabhadra on the Tattvartha Sūtra. Although the terms bhāṣya, mahābhāṣya, and Gandhahastī are significant, it is natural to think that who other than a great teacher like Samantabhadra could compose such a work? Particularly in this context, when no work authored by later teachers like Akalanka can be definitively identified as Gandhahastī-Bhāṣya. If a small or minor work of a teacher like Swami Samantabhadra exists on the widely circulated Tattvartha of Umāsvāti, its mention or any citation should surely have been found in highly scholarly annotations like Sarvārthasiddhi, Rajavārtika, etc. It is also not possible that such a work became extinct by the time of Sarvārthasiddhi, given that other important texts of Samantabhadra still exist. Be that as it may, I now have no doubt that there was no commentary called Gandhahastī by Samantabhadra on the Tattvartha.
Pandit Jugalkishoreji Mukhtar wrote in Anekānta (Year 1, Page 216) that the Gandhahastī-Bhāṣya is mentioned in Dhavala, but through the trustworthy investigation of Pandit Hiralalji Nyayatirtha, it has come to light that the term Gandhahastī-Bhāṣya is not mentioned in Dhavala.
The belief in Siddhasen Divakar being Gandhahastī, among the Shvetambaras, stems from a reference by the renowned scholar Upadhyaya Yashovijaya of the seventeenth-eighteenth century. Upadhyaya Yashovijaya mentioned in his 'Mahavirastava' as a statement of Gandhahastī by Siddhasen Divakar:
1. "With this same intent, O Gandhahastī, you are acknowledged." - Nyayakhandakhadya, Page 16.