Srimad Bhagavatam — Tritiya Skandha, Shloka 48
Sāṅkhya: Categories of the Absolute Truth and the Unfolding of Creation
Tattva-vicāra
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
火の特質である「形（色）」を対象とする感覚は視覚（眼）と呼ばれ、水の特質である「味」を対象とする感覚は味覚（舌）と知られる。さらに、地の特質である「香（におい）」を対象とする感覚は嗅覚（鼻）と呼ばれる。
FAQs
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.