Sāṅkhya: Categories of the Absolute Truth and the Unfolding of Creation
Tattva-vicāra
द्रव्याकृतित्वं गुणता व्यक्तिसंस्थात्वमेव च । तेजस्त्वं तेजस: साध्वि रूपमात्रस्य वृत्तय: ॥ ३९ ॥
dravyākṛtitvaṁ guṇatā vyakti-saṁsthātvam eva ca tejastvaṁ tejasaḥ sādhvi rūpa-mātrasya vṛttayaḥ
My virtuous mother, the traits of form are known by dimension and shape, by quality, and by individual distinctness. The form of fire is recognized by its tejas—its radiant effulgence.
Every form that we appreciate has its particular dimensions and characteristics. The quality of a particular object is appreciated by its utility. But the form of sound is independent. Forms which are invisible can be understood only by touch; that is the independent appreciation of invisible form. Visible forms are understood by analytical study of their constitution. The constitution of a certain object is appreciated by its internal action. For example, the form of salt is appreciated by the interaction of salty tastes, and the form of sugar is appreciated by the interaction of sweet tastes. Tastes and qualitative constitution are the basic principles in understanding the form of an object.
In Canto 3 Chapter 26, Kapiladeva explains that rūpa-tanmātra’s functions include giving perceivable shape to substances, supporting the manifestation of qualities, establishing individuality, and expressing itself as the brilliance of fire.
Devahuti asked for clear knowledge of material nature and liberation; Kapiladeva teaches Sāṅkhya step-by-step, describing how subtle elements operate and lead to the experience of the material world.
It trains one to distinguish between subtle causes and visible effects—reducing material confusion and strengthening detachment, so devotion can be practiced with clearer understanding of how perception and matter function.