Correct Answer: tds

Solution : Given:
1. day of rest ⇒ per din ces
2. rest after work ⇒ per fin tds
3. all day work ⇒ din fin mls

By comparing all the coded sentences, we find that –
In sentences 1 and 2, rest is a common word and per is a common code.
In sentences 2 and 3, work is a common word and fin is a common code.
In sentences 1 and 3, day is a common word and din is a common code.
The remaining words and codes in sentence 1 are of and ces ; in sentence 2 are after and tds; in sentence 3 are all and mls .
Finally, rest ⇒ per; work ⇒ fin; day ⇒ din; of ⇒ ces; after ⇒ tds; all ⇒ mls.

So, after will be coded as tds . Hence, the third option is correct.