42. barththavinudaiya padukkaiyaiyum prajaiyinudaiya thottilaiyum vidAthE irukkum mAthAvaip polE prathama carama pathankaLai vidAthE irukkum iruppu.
Just as a mother does not give up either her husband's bed or her child's cradle, so too Sri Lakshmi does not give up the first akshara (akAram) or the last akshara (makAram) in the praNavam and is associated with both.
Sri PBA Swami's Sarartha Deepikai:
Tathva thrayam (Ishvara, Chit and Achit) is seen in this world. Then, which tathvam does Sri Lakshmi belong to? It is meaningless to even consider that She belongs to the Achit category. Looking at the previous sutra it would appear that She belongs to the Ishvara tathvam. However, in that case She would be seen as Ishvara. Instead our acharyas have said that She belongs to the chetana tathvam. How does one determine that? Sri Pillai Lokacharya answers that by showing that She is associated with both akAram which stands for Him and makAram which stands for chetanas. That is, She is associatd with both the protector and the protected.
This meaning is shown using a worldly example. A mother will be attached to her husband by following him while she remains attached to her child by protecting the child. Proving her seshathva nature to her husband she will not let go of his bed, and proving her rakshakathva nature to her child she will not let go of the child's cradle. Similarly pirAtti also does not leave the akAram which stands for Her consort who is the Lord, while also not leaving the makAram which stands for the chetanas who are Her children. Because She has sambandham with both, She will be attached with Him for His pleasure and will be attached with the chetanas for their protection. Because Her association with the protector and the protected is endless, She will neither give up the akARam nor give up the makAram.