bhandataśubhaguptas tu prāha yathaikasvabhāvasyāsadadravuādovuāvṛttasuānekaṃ sāmānyaṃ na tattvena kalpyate evam ihāpi paramāṇūnām anekavartitvādanekatvaṃ kalpyate na bhūtārthena /
Bhadanta-Śubhagupta has stated: "Just as in the case of a single entity [as] differentiated from the non-existent and non-substance, multiple universals are conceptually assumed but not in reality, similarly here too, due to atoms existing in multiple [things], their multiplicity is [merely] conceptually assumed, not in actual reality."