Sāṅkhya Enumeration of Tattvas, Distinction of Puruṣa–Prakṛti, and the Mechanics of Birth and Death
षडित्यत्रापि भूतानि पञ्चषष्ठ: पर: पुमान् । तैर्युक्त आत्मसम्भूतै: सृष्ट्वेदं समपाविशत् ॥ २० ॥
ṣaḍ ity atrāpi bhūtāni pañca ṣaṣṭhaḥ paraḥ pumān tair yukta ātma-sambhūtaiḥ sṛṣṭvedaṁ samapāviśat
ဒဿနပညာရှင်အချို့က အခြေခံတတ္တဝါ ၆ မျိုးရှိသည်ဟုဆိုကြသည်—မဟာဘူတ ၅ မျိုးနှင့် ၆ မျိုးမြောက်မှာ အမြင့်ဆုံးပုရုရှ ဘဂဝန်ဖြစ်သည်။ ထိုသခင်သည် မိမိထံမှပေါ်ထွန်းလာသော တတ္တဝါများနှင့်ယှဉ်တွဲကာ ဤလောကကိုဖန်ဆင်းပြီး နောက်တဖန် မိမိကိုယ်တိုင် အတွင်းသို့ဝင်ရောက်တည်ရှိသည်။
Śrīla Śrīdhara Svāmī states that according to this philosophy, the ordinary living entity is included within the category of the Supersoul. This theory thus accepts only the Supreme Personality of Godhead and the five physical elements.
This verse states that after creating the universe with His own energies, the Supreme Person also enters it as the indwelling presence (Paramātmā), sustaining and pervading the creation.
In the Uddhava Gītā, Kṛṣṇa teaches Uddhava discernment between matter and spirit—showing that the elements are created energies, while the Supreme Person is the transcendental cause who creates and then pervades the cosmos.
It encourages seeing the Lord’s presence within all beings and situations, fostering reverence, ethical conduct, and steady devotion rather than viewing the world as separate from the Divine.