Sāṅkhya: Categories of the Absolute Truth and the Unfolding of Creation
Tattva-vicāra
तैजसात्तु विकुर्वाणाद् बुद्धितत्त्वमभूत्सति । द्रव्यस्फुरणविज्ञानमिन्द्रियाणामनुग्रह: ॥ २९ ॥
taijasāt tu vikurvāṇād buddhi-tattvam abhūt sati dravya-sphuraṇa-vijñānam indriyāṇām anugrahaḥ
From the transformation of false ego in passion, O virtuous lady, the principle of intelligence (buddhi) is born. Its function is to discern the nature of objects as they appear and to aid the senses.
Intelligence is the discriminating power to understand an object, and it helps the senses make choices. Therefore intelligence is supposed to be the master of the senses. The perfection of intelligence is attained when one becomes fixed in the activities of Kṛṣṇa consciousness. By the proper use of intelligence one’s consciousness is expanded, and the ultimate expansion of consciousness is Kṛṣṇa consciousness.
In Canto 3, Chapter 26, this verse states that buddhi-tattva arises from the taijasa (active) transformation of false ego, and it enables the senses while giving discernment of perceived objects.
Kapila teaches Devahūti Sāṅkhya to help her understand how material elements evolve and how discernment (buddhi) can be used to separate spirit from matter for liberation and devotion.
Use buddhi as disciplined discernment—guide the senses rather than be driven by them—so perception becomes thoughtful, values-based, and supportive of spiritual practice.