उपमीयते येन तदुपमानम्, यत्तूपमीयते तदुपमेयम् ।
upamīyate yena tad upamānam, yat tūpamīyate tad upameyam |
(Amṛta-ṭīkā on Hari-nāmāmṛta-vyākaraṇa: 1314)
“That with which comparing occurs [i.e., to which something is compared] is [called] the upamāna [i.e., the object of comparison], and that which is compared [to the upamāna] is [called] the upameya [i.e., the subject of comparison, e.g., in the phrase ‘lotus feet,’ the lotus is the upamāna and feet are the upameya].”