Sutra:
150. iththAl prApyam thAnE prApakam engiRadhu.

Meaning:
(By stating that the divine feet is the means) It is being said that, what is seeked to be reached is also the means.

Sri PBA Swami's Sarartha Deepikai:
Previously it was stated that His divine feet are the means. Through this it is being said that the goal (upeya) is also the means (upAya). The two are not different.