60. periya pirAttiyArkku sEshamengiRathenRunj solluvarkaL.
Some acharyas determine that the meaning of the ukAram is Sri Lakshmi and therefore the souls are enslaved to Her.
Sri PBA Swami's Sarartha Deepikai:
Previously it was said that the meaning of ukAram was avatAraNam. Some acharyas say that it means Sri Mahalakshmi. They determine that the Sri sambandham to Him does not have to be found inside the akAram and that there are sastric verses that show explicitly that akAram shows Him and ukAram shows Her and sEshatvam to Her.