S’abda (word) as a prama@na means the knowledge that we get about things (not within the purview of our perception) from relevant sentences by understanding the meaning of the words of which they are made up. These sentences may be of two kinds, viz. those uttered by men and those which belong to the Vedas. The first becomes a valid means of knowledge when it is not
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uttered by untrustworthy persons and the second is valid in itself. The meanings of words are of course known to us before, and cannot therefore be counted as a means of proof; but the meanings of sentences involving a knowledge of the relations of words cannot be known by any other acknowledged means of proof, and it is for this that we have to accept s`abda as a separate means of proof. Even if it is admitted that the validity of any sentence may be inferred on the ground of its being uttered by a trustworthy person, yet that would not explain how we understand the meanings of sentences, for when even the name or person of a writer or speaker is not known, we have no difficulty in understanding the meaning of any sentence.
Prabhakara thinks that all sounds are in the form of letters, or are understandable as combinations of letters. The constituent letters of a word however cannot yield any meaning, and are thus to be regarded as elements of auditory perception which serve as a means for understanding the meaning of a word. The reason of our apprehension of the meaning of any word is to be found in a separate potency existing in the letters by which the denotation of the word may be comprehended. The perception of each letter-sound