Sāṅkhya: Categories of the Absolute Truth and the Unfolding of Creation
Tattva-vicāra
महाभूतानि पञ्चैव भूरापोऽग्निर्मरुन्नभ: । तन्मात्राणि च तावन्ति गन्धादीनि मतानि मे ॥ १२ ॥
mahā-bhūtāni pañcaiva bhūr āpo ’gnir marun nabhaḥ tan-mātrāṇi ca tāvanti gandhādīni matāni me
Terdapat lima unsur kasar: bumi, air, api, angin dan eter. Juga lima unsur halus: bau, rasa, rupa/warna, sentuhan dan bunyi—demikian menurut ajaranku.
This verse lists the five gross elements as earth, water, fire, air, and ether, forming the basic structure of the material world.
Kapila teaches Devahuti Sāṅkhya analysis so she can distinguish spirit from matter; understanding the elements and their subtle causes supports detachment and steady devotion.
Seeing sense-objects (smell, taste, form, touch, sound) as subtle material categories helps one regulate the senses, reduce attachment, and redirect attention toward bhakti.