Sāṅkhya Enumeration of Tattvas, Distinction of Puruṣa–Prakṛti, and the Mechanics of Birth and Death
परस्परानुप्रवेशात् तत्त्वानां पुरुषर्षभ । पौर्वापर्यप्रसङ्ख्यानं यथा वक्तुर्विवक्षितम् ॥ ७ ॥
parasparānupraveśāt tattvānāṁ puruṣarṣabha paurvāparya-prasaṅkhyānaṁ yathā vaktur vivakṣitam
Wahai yang terbaik antara manusia, kerana unsur halus dan kasar saling meresap, para ahli falsafah mengira bilangan unsur asas materi dengan cara berbeza, menurut kehendak masing-masing.
Material creation takes place as a chain reaction in which subtle elements expand and transform into progressively denser elements. Since a cause is in a sense present within its effect, and the effect is subtly present within the cause, all subtle and gross elements have entered within one another. Thus one may categorize basic material elements in many different ways, assigning various numbers and names according to one’s methodology. Although material philosophers proudly assume their individual theories to be supreme, they are all speculating according to their personal proclivities, as described in this and the following verse.
This verse explains that the elements mutually enter into one another, so any listing of them as “earlier” or “later” depends on the explanatory purpose rather than an absolute, isolated separation.
While teaching Sāṅkhya-style analysis, Krishna clarifies that different teachers may count and order the tattvas differently because the elements are intertwined; the sequence follows the speaker’s intended teaching method.
It encourages flexible, non-dogmatic learning: when studying spiritual philosophy, focus on the intended insight (detachment and discernment) rather than arguing over differing lists or technical orderings.