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After discussing the subject of the Sutra text in detail, it now seems necessary to consider the two commentaries, namely the first commentary on the Sutras and the Sarvārthasiddhi. The silence of the Digambara Acharyas concerning whether the commentary must be considered the original Sutra text or very close to the original text, and whether the commentary is attributed to Umāsvāti as previously stated, is understandable. This is because all the commentaries from the Digambara Acharyas after Pūjyapāda fundamentally rely on the Sarvārthasiddhi and its accepted Sutra text. If they were to call the commentary or the commentary-validated Sutra text Umāsvātikṛta, then the authenticity of the Sutra text approved by Pūjyapāda and its interpretation would not remain intact. The Digambara tradition considers the Sarvārthasiddhi and its accepted Sutra text as the essence of proof. In such a situation, without examining the authenticity of both the commentary and the Sarvārthasiddhi, this proposition remains incomplete. Although there may be no doubt regarding the self-knowledge of the commentary, even if one were to assume for the sake of argument that it is not self-evident, it can still be unequivocally stated that the commentary is older than the Sarvārthasiddhi and is the first commentary on the Tattvārthasūtra, as it is not sectarian like the Sarvārthasiddhi. To understand this concept, three aspects are analyzed here—(1) stylistic differences, (2) development of meaning, and (3) sectarianism.
(1) Stylistic differences—When comparing the commentary on a single Sutra and its explanatory version in Sarvārthasiddhi, it is evident that the style of the commentary is older than that of the Sarvārthasiddhi, and each term in the Sarvārthasiddhi reflects the commentary. Until sufficient evidence is found for the existence of a third commentary that is different and older than both, those comparing the commentary and the Sarvārthasiddhi cannot refrain from stating that the Sarvārthasiddhi was composed with the commentary as its foundation. The style of the commentary is both pleasing and serious; however, philosophically speaking, the style of the Sarvārthasiddhi is undoubtedly more developed and refined. The evolution of writing in the Sanskrit language and the philosophical style within Jain literature, after which the Sarvārthasiddhi was written, is not evident in the commentary, yet the mirroring relationship in the language of both creations clearly shows that the commentary is indeed the older one.