महाभूतानि पञ्चैव भूरापोऽग्निर्मरुन्नभ: । तन्मात्राणि च तावन्ति गन्धादीनि मतानि मे ॥ १२ ॥
mahā-bhūtāni pañcaiva bhūr āpo ’gnir marun nabhaḥ tan-mātrāṇi ca tāvanti gandhādīni matāni me
There are five gross elements—earth, water, fire, air, and ether—and likewise five subtle essences: smell, taste, form/color, touch, and sound; thus is My teaching.
This verse lists the five gross elements as earth, water, fire, air, and ether, forming the basic structure of the material world.
Kapila teaches Devahuti Sāṅkhya analysis so she can distinguish spirit from matter; understanding the elements and their subtle causes supports detachment and steady devotion.
Seeing sense-objects (smell, taste, form, touch, sound) as subtle material categories helps one regulate the senses, reduce attachment, and redirect attention toward bhakti.