The words bhīma etc. are irregularly formed and denote ablation.,
These words are formed by Unadi affixes. Thus भी + मक् = भीम (Un. I. 145, 148); भी + षुक् + मक् =भीष्म (Un. I. 148) &c. By the next sutra, Unadi words do not denote ordinarily the recipient and the ablation.
The present sutra makes them do so in the case of भीमादि words. The following is a list of Bhimadiwords :- भीमः, भीष्मः, भयानकः (Un. III. 82), वरुः, चरुः, (Un. I. 7), भूमिः (Un. IV. 45), रजः (Un. IV. 217), संस्कारः, सङ्क्रन्दनः, प्रपतनः, समुद्रः, स्रुचः, or स्रुवः (Un. II. 61),स्रक् (Un. II. 62) खलतिः ।,