Sūtra 1·4·106
प्रहासे च मन्योपपदे मन्यतेर् उत्तम एकवच् च
prahāse ca manyopapade manyater uttama ekavac ca
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When joke is implied with reference to an action, the verb denoting it is used in the 2nd person; provided that the word manya ‘to think’ is the attendant word (upapada) of such verb, and of the verb manya itself, the affix must be of the 1st person and singular number.
Padapāṭha prahāse ca manyaupapade manyateḥ uttamaḥ ekavat caप्रहासे च मन्यौपपदे मन्यतेः उत्तमः एकवत् च