The end syllable of that sentence is optionally pluta when it asserts something which has been refuted and is used by the victor by way of censure.,
The word निग्रहः means the refutation of another's opinion. निग्रह्य is a gerund, and means 'having refuted'. अनुयोगः is the expression of the same proposition which has been refuted. When a person has demonstrated the untenableness of another's assertion, and then employs the said assertion by way of taunt, reproach or reprimand, then the final syllable of such a sentence becomes pluta. The sutra literally means \Having refuted (it) when asserting (the same by way of censure).\
Thus an opponent asserts that \The word is not eternal.\ (अनित्यः शब्दः). Proving by arguments the untenableness of this position, and after refuting it, the victor says by way of reprimand:- अनित्यः शब्द इत्यात्था꣡ ३ अनित्य शब्द इत्यात्थ ॥ 'This is then your assertion - that the word is not eternal'. Similarly अद्य श्राद्धमित्यात्था꣡ ३ or अद्य श्राद्धमित्यात्थ ॥ अद्यामावास्येत्यात्था꣡ ३ or अद्यामावास्येत्यात्थ ॥
In some texts of Kasika, according to Padamanjari, only the last example is given.,