Verse Text
yasya hāsaḥ sa cet kvāpi sākṣān naiva nibadhyate |
tathāpy eṣa vibhāvādi-sāmarthyād upalabhyate ||28||
Translation
If the person instigating hāsya is not directly discernable, that person can be understood by the similarity of the vibhāva and the other elements with other cases.
Purport (Nectar of Devotion)
Sometimes there are indirect sarcastic remarks which also create atihasita circumstances.