Kavyalankarasarasamgraha 5.76

5.76

etayośca dvayorapyarthaśleṣaśabdaśleṣayorupamāpratibhotpattihetutvam /
prabhātasandhyā hyatropamānam /
bhagavatī upameyā /
ivaśabdaścopamānopameyabhāvaṃ dyotayati /
śabdavyatirekeṇa tu sādhāraṇo dharmor'thādhikaraṇo 'tra na vidyate /
tena neyamupamā apitu śleṣa upamāpratibhotpattihetuḥ /

And both of these—the semantic double meaning and the verbal double meaning—are the cause of the appearance of a simile. / For the morning twilight is the standard of comparison here; / the goddess is the subject of comparison; / and the word iva ("like") expresses the relation of standard and subject of comparison. / Apart from the words, however, there is no common property residing in the meaning here. / Therefore, this is not a simile; rather, it is a double meaning that is the cause of the appearance of a simile.