सर्वथानुपपत्तेश्च ॥ ३२ ॥
sarvathānupapatteśca || 32 ||
sarvathā—In every way; nupapatteḥ—being illogical; ca—and.
32. And (as the Bauddha system is) illogical in every way (it cannot be accepted).
This Sutra can also be interpreted as refuting the Nihilists: The translation would then be : And (as Nihilism) is illogical etc.
Nihilism of the Bauddhas goes counter to everything. It goes against the Sruti, the Smriti, perception, inference, and every other means of right knowledge and so has to be entirely disregarded by those who are mindful of their welfare.