śeṣāḥ śuṣkaśirāstata iti  śeṣāḥ kaparddakāḥ  śuṣkaśirā riṣṭhakāḥ  tata iti tadarthamakṣasūtram    mahā śaṅkhamayaṃ kuryād abhedyaṃ kacchapasya tu   etaccaivākṣasūtraṃ  tu siddhiṃ yacchatyanuttamām    kacchapeti kacchapasyāsthnākṣasūtraṃ kāryam  