Explanation:

You experience awareness as work and not as an entity. For work, there is always a simultaneous requirement of its worker or entity. Now in the case of awareness being experienced as work, what is the worker that is experienced? As per our experience, the entity in the case of awareness is the gross body of the living being. When a human being is aware of something, the entity or worker or working element is the inert human body itself. Hence, the above sutra (70), which says that inert matter is an entity, is a support for this concept. Here, the inert solid human body is experienced as an entity. Thus matter is confirmed to be an entity.  Hence, matter stands as a perfect entity in the experience of the relative world.