Manava Dharmashastra 5.109

5.109

nānāvidhānāṃ dravyāṇāṃ bahuprakārāṇāṃ taijasamārttikadravakaṭhinavyastasaṃhatakāryadravyādibhedairdravyāṇāmupakaraṇabhūtānām | pūrvasyāḥ śuddherbhedametenāha | tatra buddhyātmanaḥ pradhānatayā śuddhiḥ | dravyāṇāṃ tu tatsaṃparigrahāt | iha tu viparītam | śṛṇuta nirṇayam | pūrveṇārthasyāsaṃsaṃkāryārthaḥ ślokaḥ |

Medhātithi’s commentary (manubhāṣya):
‘Of various things;’—i.e., of substances that are used by man, in the form of products that are igneous, earthy, liquid, solid, isolated, compact.

This verse points out the difference of what is going to be described from the purification described above. In the foregoing Section the most important purification was shown to be that of the Soul, that of substances deserving attention only because of their being used by the personality; while in the present section the reverse is the case.

‘Listen to the rule’.—This verse is meant to avoid the two sections being comfounded.—(109).