Yāska's Nirukta 2.9.6

2.9.6

taduktaṃ-vidyamānāpi kriyā kathamavivakṣiteti ? | atra brūmaḥ, -nāmni yo dhātuḥ se kṛtpratyayopajanitena prātipadikenābhibhūtakriyābhidhānaśaktiḥ prātipadikāntarlīnavṛttireva svamarthamudbhāvayitumaśaknuvan prātipadikārthamevānuvarttamāno dravyapradhāna eva bhavatītyevaṃ na vivakṣitā kriyā | sā tu vidyamānāpi vigṛhyamāṇe nāmni prātipadikanibandhanādunmucyamānā dravyagatamarthaṃ prakāśayati, na prāgvigrahāditi dravyaparatā sattvaśabdasya gamyate | tathā coktam“śabdenoccāriteneha yena dravyaṃ pratīyate | tadakṣaravidhau yuktaṃ nāmetyāhurmanīṣiṇaḥ ||”--iti | punaścoktam“aṣṭau yatra prayujyante nānārtheṣu vibhaktayaḥ | tannāma kavayaḥ prāhurbhede vacanaliṅgayoḥ || nirdeśaḥ karma karaṇaṃ pradānamapakarṣaṇam | svāmyartho'thādhikaraṇaṃ vibhaktyarthāḥ prakīrtitāḥ || ”--iti | strīpunnapuṃsakabhedaṃ nipātopasargāṇāmapi vā kvacinnāmatvamapekṣya bahuvacanenoktaṃ nāmānīti || apare punabhīvakālakārakasaṃkhyāścatvāra ete'rthā ākhyātasya | teṣāṃ bhāvapradhānatā bhavati | ato bhāvapradhānānyākhyātānītyuktam | nāmno'pi sattā dravyaṃ saṃkhyā liṅgamityete'rthāḥ | teṣāṃ dravyaṃ pradhānamityataḥ sattvapradhānāni nāmānītyuktam |