nāmūrttatvād yathā śabdaḥ sukhādau vyabhicārataḥ / ityukte 'pi na śabdasya vināśitvaṃ prasiddhyati //
Even when it is stated that "because of incorporeality, just as in [the case of] pleasure and similar [things], [the reason] is inconclusive," the perishability of sound does not become established.