Vakyapadiya 2.71

2.71

viśiṣṭaiva kriyā yena vākyārthaḥ parikalpyate
dravyābhāve pratinidhau tasya tat syāt kriyāntaram //

For one who conceives the sentence-meaning as a qualified action alone, / when the substance is absent, in [introducing] a substitute, that [sacrifice] would become a different action.