sopakramaṃ nirupakramaṃ ca karma tatsaṃyamād aparāntajñānam ariṣṭebhyo vā //3.22//

sopakramaṃ nirupakramaṃ ca karma tatsaṃyamād aparāntajñānam ariṣṭebhyo vā/ āyurvipākaṃ ca karma dvividhaṃ sopakramaṃ nirupakramaṃ ca/ yat khalv aikabhavikaṃ karma jātyāyurbhogahetus tad āyurvipākam/ tac ca kiṃcitkālānapekṣam eva bhogadānāya prasthitaṃ dattabahubhogam alpāvaśiṣṭaphalaṃ pravṛttavyāpāraṃ kevalaṃ tatphalasya sahasā bhoktum ekena śarīreṇāśakyatvād vilambate tad idaṃ sopakramam/ upakramo vyāpāras tatsahitam ity arthaḥ/ tad eva tu dattastokaphalaṃ tatkālam apekṣya phaladānāya vyāpriyamāṇaṃ kādācitkamandavyāpāraṃ nirupakramam/ etad eva nidarśanābhyāṃ viśadayati --- tatra yatheti/ atraivātivaiśadyāya nidarśanāntaraṃ darśayati --- yathā vāgnir iti/ parāntaṃ mahāpralayam apekṣyāparānto maraṇam/ tasmin karmaṇi dharmādharmayoḥ saṃyamād aparāntajñānam/ tataś ca yogī sopakramam ātmanaḥ karma vijñāya bahūn kāyān nirmāya sahasā phalaṃ bhuktvā svecchayā mriyate/ prāsaṅgikam āha --- ariṣṭebhyo vā/ arivat trāsayantīty ariṣṭāni trividhāni maraṇacihnāni/ viparītaṃ vā sarvaṃ māhendrajālādivyatirekeṇa grāmanagarādi svargam abhimanyate, manuṣyalokam eva devalokam iti //3.22// 147