A work on the interpretation of the terminology used in the Bhāṭṭa school of Pūrva-Mīmāṃsā. At the beginning, the author states that the text was written to facilitate children's understanding of the subject — “bālānāmupakārāya-bhāṭṭabhāṣāprakāśyate.” This manuscript contains the complete work, comprising twelve chapters. The author was the son of Nīlakaṇṭhasūri of Vārāṇasī and a pupil of Rāmatīrtha (probably Rāmagovindatīrtha). This Ms. is written in 9–14 lines per folio. Back page is blank. Title present in colophon (f. 42a). There are double red vertical margins present on each side of the folio. Mistakes are covered with yellow or blacked out. Some corrections and additions in the margins. Significant syllables and words rubbed with orange powder for highlighting.