
Steps  99 × 97  
1.  Consider the nearest power of 10 as the Base  In this case, the Base, closest to 97 and 99, is 100.  
2.  Find the deficiencies of both the numbers, and represent as Rekhank for negative deficiencies.  In this case, the two deficiencies are: 100  99 = 1 and 100  97 = 3 

3.  Subtract the (Sum of deficiencies) from the Base  In this case, 100  (1 + 3) = 100  4 = 96 

4.  Setup as many Zeroes, as the Base  In this case, 100 has two Zeroes. So, we get 9600 

5.  Add the product of the deficiencies, to get the answer.  In this case, the product of the deficiencies is: 1 × 3 = 3 And, 9600 + 3 = 9603, which is the answer! 
The Base is 100 and, the deficiencies are: 100  98 = 2 and 100  103 = 3 = 3 So, sum of deficienies = 2 + 3 = 1 And, product of deficiencies = 2 × 3 = 6 Thus, 100  1 = 100 + 1 = 101 And, 101,00 + 6 = 10100  6 = 10094, which is the answer! 
The Base is 1000 and, 11 × 5 = 55 Also, 1000  (11 + 5) = 994 And, 994000 + 55 = 993945 Thus, 989 × 1005 = 993,945 
The Base is 100000 and, 12 × 4 = 48 Also, 100000  (12 + 4) = 100016 And, 100016,00000 + 48 = 100016,00048 Thus, 100012 × 100004 = 10,001,600,048 
Assuming two numbers (10^{n}  a) and (10^{n}  b) Then, (10^{n}  a) × (10^{n}  b) = 10^{n} × 10^{n}  a10^{n}  b10^{n} + ab = 10^{n} × 10^{n}  10^{n}(a + b) + ab = 10^{n} (10^{n}  (a + b)) + ab This is exactly what this Sūtra makes us do. 
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