The Pañcagati aṭṭhakathā （PGA: originally composed in Burma） is a commentary on the Pañcagati dīpanī （PGD） which describes the six （five） realms. This paper aims to analyze the chapter of PGA on the 16 nirayussada. The 16 nirayussadas are additional hells which surround Mahāniraya （the Great hell）.
PGD has additional stanzas which only exist in the Pāli version. This paper reveals the author of PGA inserted these additional stanzas to bridge the gap between PGD and the Lokapaññatti （LP）, which are the two main sources of PGA.
Although PGA shares most of the content in common with LP, we found some distinct descriptions in PGA, of which certain sentences are parallel with those of the Devadūta-sutta and its commentary. This implies that the author of PGA needs the authority of Theravada Buddhism and is an important piece of evidence that PGA was composed after Theravada Buddhism became the main school in Burma （14c）.
