90. ithu - akAraththilE enRum solluvarkaL; ukAraththilE enRum solluvarkaL.
Some say that the bhAgavata sEshatvam described previously is present in the suppressed fourth case in the akAram; some others say that it is in the ukAram which removes anya sEshatvam.
Sri PBA Swami's Sarartha Deepikai:
As some say that the bhAgavata sEshatvam, which is present in the practice of the namaS, is to be found in the akAram and in the ukAram, it is explained here.
The first part of the praNavam is akAram which contains a suppressed fourth case. Through it, the jIva's bhagavat sEshatvam is shown. Because bhAgavata sEshatvam is the height of bhagavat sEshatvam, some say that the practice of bhAgavata sEshatvam can be found in the akAram itself.
The ukAram that comes after the akAram in praNavam removes anya sEshatvam. The height of removal of anya sEshatvam is having bhAgavata sEshatvam and therefore some say that bhAgavata sEshatvam can be found in ukAram itself.
This bhAgavata sEshatvam is not obtained by words (that is, it is not stated explicitly) but is seen through meaning. Therefore, it can be found anywhere. Nevertheless, it is Sri Pillai Lokacharya's divine thought that it is best to find it in the namaS that removes ahankAram and mamkAram.