Sutra:
76. ukAraththai vivarikkiRathu namaSSu; akAraththai vivarikkiRathu nArAyaNapatham; makAraththai vivarikkiRathu chathurththi; nArapathamenRum solluvarkaL.

Meaning:
The ukAram which is taken as avatAraNam that removes anya sEshatvam is explained by the nama: part. The akAram which shows Him who is the rakshaka is explained by the nArAyaNa part. The makAram which shows the jIvAtma that has the quality of sEshatvam, is explained by the fourth case (Aya). It is also said that the nAra part explains the makAram.

Sri PBA Swami's Sarartha Deepikai:
Previously it was told that the mantra sEsham explains the praNavam. This is being shown here.

The ukAram whose meaning is avatAraNam was shown to remove anya sEshatvam before. SvasEshatvam (enslaved to oneself) is included inside the anya sEshatvam. Therefore, the nama: which removes the SvasEshatvam explicitly, explains the ukAram.

NArAyaNa explains in detail the nature of Him who is the rakshaka, the nature of the chEtanas who are protected by Him, the guNas which are required for the protection and the method of giving the protection. Therefore it explains the akAram.

Without doing some service the sEshatvam will not bear fruit and the fourth case shows this service. This fourth case explains the makAram which shows the Atma that holds the sEshatvam.

The Atma which is the meaning of makAram has the qualities of being eternal, one and many. These qualities are shown by the nAra part and therefore it can also be said to explain the makAram. Ra comes from the root riJN-kshayE which means that which can be destroyed. Therefore nara means that which is not destroyed; that is, it is eternal (nityatvam). Through the meaning of community, this becomes nAra and shows the quality of many. Similarly other qualities can be shown.