Sāṅkhya Enumeration of Tattvas, Distinction of Puruṣa–Prakṛti, and the Mechanics of Birth and Death
सप्तैव धातव इति तत्रार्था: पञ्चखादय: । ज्ञानमात्मोभयाधारस्ततो देहेन्द्रियासव: ॥ १९ ॥
saptaiva dhātava iti tatrārthāḥ pañca khādayaḥ jñānam ātmobhayādhāras tato dehendriyāsavaḥ
According to some philosophers there are seven elements, namely earth, water, fire, air and ether, along with the conscious spirit soul and the Supreme Soul, who is the basis of both the material elements and the ordinary spirit soul. According to this theory, the body, senses, life air and all material phenomena are produced from these seven elements.
Having explained His own viewpoint, the Lord now summarizes various other analytic methodologies.
This verse states that the five gross elements beginning with space are counted among the fundamental constituents, but the Self (ātmā) is the underlying support, from which the body, senses, and vital airs functionally arise.
Krishna instructs Uddhava in discriminating knowledge (tattva-viveka) so he can see the body and its functions as products of elements, while recognizing the ātmā as the true support—helping detach from matter and progress toward liberation and devotion.
Treat the body, senses, and even mental knowing as instruments arising from nature, and regularly center identity in the Self under Krishna’s guidance—reducing anxiety and strengthening steady bhakti practice.