। ॥ २७ ॥
In plain words
The two words take effect for different reasons, yet both refer to one reality. Since they also carry the same case ending, they express just such an identity.
Close to the Sanskrit
Granted that the grounds of their application are different, there is the functioning of the two words upon one single entity — which functioning being so, just so is the identity of those two, which end in the same case-ending.