attā jassa amutto ṇa hu so āhārago havadi evaṃ.
āhāro khalu mutto jamhā so poggalamao du..98
ṇa vi sakkadi ghettuṃ jaṃ ṇa vimottuṃ ceva jaṃ paraṃ davvaṃ.
so ko vi ya tassa guṇo pāoggiya vissaso vā vi..99
tamhd du jo visuddho cedd so ceva ginhade kimci.
neva vimuhcadi kimci vi jlvdjlvana davvdnam..100
(Evaṃ jassa attā amutto so hu āhārago ṇa havadi) In this way, one whose soul is (eternally) non-corporeal is definitely not taker of food; (khalu āhāro mutto jamhā so du poggalamao) foodstuff is, in fact, corporeal, because the foodstuff is material.
(Tassa ya so ko vi pāoggiya vissaso vā vi guṇo) The soul possesses an attribute, either natural or acquired, (jaṃ jaṃ paraṃ davvaṃ ṇa vi ghettuṃ sakkadi ṇa ceva vimottuṃ) which does not allow it to accept or part with an alien substance, such as matter.
(Tamhā du jo visuddho cedā so jῑvājῑvāṇa davvāṇaṃ kiṃci vi ṇeva giṇhade kiṃci vi ṇeva vimuṃcadi) Consequently, the soul, [being a non-consumer of food], is pure consciousness and has no facility for accepting or relinquishing any alien object, animate or inanimate.
Annotations:
In these verses the author, first refutes the Aupaniṣadika doctrine that the soul is annamayakoṣa and prāṇamayakoṣa.