Sūtra 5·2·44
उभाद् उदात्तो नित्यम्
ubhād udātto nityam
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After the word ubha, ayach is always the substitute for tayap, having the acute (udâtta) accent on its first syllable.
Padapāṭha ubhāt udāttaḥ nityamउभात् उदात्तः नित्यम्