तेजोगुणविशेषोऽर्थो यस्य तच्चक्षुरुच्यते । अम्भोगुणविशेषोऽर्थो यस्य तद्रसनं विदु: । भूमेर्गुणविशेषोऽर्थो यस्य स घ्राण उच्यते ॥ ४८ ॥
tejo-guṇa-viśeṣo ’rtho yasya tac cakṣur ucyate ambho-guṇa-viśeṣo ’rtho yasya tad rasanaṁ viduḥ bhūmer guṇa-viśeṣo ’rtho yasya sa ghrāṇa ucyate
The sense whose object is form, the distinctive quality of fire, is called sight; the sense whose object is taste, the distinctive quality of water, is known as the sense of taste; and the sense whose object is odor, the distinctive quality of earth, is called smell.
This verse states that each sense faculty is defined by its specific object: sight relates to the qualities of fire (form/visibility), taste to the qualities of water, and smell to the qualities of earth.
Kapiladeva is teaching Sāṅkhya analysis—how perception and attachment arise through the senses and their objects—so Devahuti can gain discrimination (viveka) and progress toward liberation through devotion.
By recognizing how each sense seeks its object, a seeker can practice restraint and devotional engagement—redirecting perception and desire toward Krishna—reducing sense-driven distraction and strengthening sādhana.