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The author of the commentary is Siddhasena, a disciple of Bhāsvāmī, who is known as Gandhahastī. It is possible that U. Yashokjiyaji made an error in using the term "Gandhahastī" for Divākara, due to the assumption that only the renowned Siddhasena Divākara, known for his audacity and as an eminent scholar and skilled author, could be referred to as Gandhahastī.
From the above arguments, it is clear that in the Svetambara tradition, the prominent Gandhahastī, author of the extensive commentary on the Tattvārthasūtra, is indeed Siddhasena. This provides us with sound reasons to believe that in the tenth century, Abhayadeva used the term 'Gandhahastī' in his 'Sanmatitīka' on two occasions, indicating that the interpretation of Tattvārtha he referred to was none other than that of the commentator Siddhasena. Thus, in Sanmatitīka, the reference to the Gandhahastī's interpretation of Tattvārtha does not require looking towards lost or unavailable literature.
In this context, it also seems necessary to consider that the author Śīlā, active in the ninth-tenth century, addressed the description attributed to Gandhahastī in his commentary on the Ācārāṅga Sūtra.
1. At the end of the explanation of the first verse of the second section of Sanmati, the commentator Abhayadeva has quoted sutras 9 to 12 from the first chapter of the Tattvārtha and, while discussing their interpretation, he recommends the Gandhahastī’s exposition, stating that "the explanation of this sutra collection, as indicated by Gandhahastī and others, is not presented here" (p. 595, line 24). Similarly, while explaining the term 'Hetuvāda' in verse 44 of the third section, he states, "right vision, knowledge, and conduct lead to liberation," and adds that "thus, what has been described by Gandhahastī is not shown here" (p. 651, line 20).
2. See - For further details about Śīlāṅkācārya, refer to the appendix after the introduction of 'Jītakalpa' edited by Ācārya Jinavijayaji, pp. 19-20.
3. "The detail is composed by Gandhahastī, concerning the expository clarification of scriptural knowledge, deeply intricate." Also, "concerning the comprehensive explanation of scriptural knowledge, it is circulated that I will reveal the reverent Gandhahastī owing to this."
- Ācārāṅga Tīka, beginning on pp. 1 and 82.