Brahma-vidyā: Satya–Tapas and the Enumeration of Tattvas
Arjuna–Vāsudeva framed dialogue
विशेषा: पञ्च भूतानामिति सर्ग: सनातन: । चतुर्विशतिरेका च तत्त्वसंख्या प्रकीर्तिता,अव्यक्त प्रकृति, महत्तत्त्व, अहंकार, दस इन्द्रियाँ,एक मन, पञच महाभूत और उनके शब्द आदि विशेष गुण--यह चौबीस तत्त्वोंका सनातन सर्ग है। तथा एक जीवात्मा-इस प्रकार तत्त्वोंकी संख्या पचीस बतलायी गयी है
viśeṣāḥ pañca bhūtānām iti sargaḥ sanātanaḥ | caturviśatir ekā ca tattvasaṅkhyā prakīrtitā |
Vāyu said: “The five great elements have their distinct particularities; this is the eternal process of manifestation. Thus the enumeration of principles is proclaimed as twenty-four; and when the individual self is added, the total is taught as twenty-five.”
वायुदेव उवाच
The verse teaches a Sāṅkhya-style ontology: creation proceeds through an eternal scheme in which the principles are counted as twenty-four (prakṛti and its evolutes), and when the conscious self (jīvātman/puruṣa) is included, the total becomes twenty-five.
Vāyudeva is instructing the listener by summarizing the traditional enumeration of reality’s constituents—highlighting the five elements and the standard tally of tattvas—framing it as an ancient, authoritative doctrine within the Ashvamedhika Parva discourse.