And also after the word that stands last in the above list (i.e. puṇya) and eka this substitution does not take place.,
The word उत्तम means 'last'; and refers to पुण्य which is the last word in 5.4.87. The word उत्तम 'last' is used instead of पुण्य as a वैचित्र ॥ Thus पुण्याहः, एकाहः ॥ Some include the penultimate word संख्यात also in the prohibition. According to them संख्याताहः is the proper form and not संख्याताह्नः ॥,