Manava Dharmashastra 2.62

2.62

hṛdayaṃ gacchanti prāpnuvanti 'hṛdgāḥ' | 'anyebhvapi dṛśyata' ( pā. sū. 6|

Medhātithi’s commentary (manubhāṣya):
‘Reaching the heart’—that which reaches down to the regions of the heart; the word being derived from the root ‘gam’ with the ‘ḍa’ affix, according to Pāṇini, 6. 2.101; the term ‘hṛdaya’ being changed into ‘hṛd’ according to Pāṇini’s Sūtra, 6.3.50.