152. ivan seyalaRudhiyAlE upAyam AkkugiRAniththanai.
Since the chetana who has to take these as the goal (upeya) has nothing to do, he has to take these as the means (upAya).
Sri PBA Swami's Sarartha Deepikai:
If these are the goal, then why are they the means as well?
The chetana who is without anything (akincana) and who has no other resort (ananyagati), due to his inability to do anything (to attain the goal), makes the goal itself as the means. This is like making the milk which is for pleasure be a medicine also.