Sutra:
102. *empirAnenthai enkaiyAlE, IsvaranE ellA uRavumuRaiyum enRu sollum.

Meaning:
The nArAyaNa term says that He is the one and all relative, as told by Thirumangai Azhvar in "empirAn enathai" pasuram.

Sri PBA Swami's Sarartha Deepikai:
The upEyatvam that was shown from the karmaNi vyutpatti previously, shows that He stands as mother, father and everything else as told by Azhvar in "thAyAy thanthaiyAy makkaLAy maRRumAy muRRumAy". Therefore, through the nArAyaNa term it is gathered that He is the one and all relative. This is why, Thirumangai Azhvar when talking about the meaning of nArAyaNa says "empirAn enthai ennudais suRRam enakkarasu ennudaivANAL".