Sāṅkhya: Categories of the Absolute Truth and the Unfolding of Creation
Tattva-vicāra
घ्राणाद्वायुरभिद्येतामक्षिणी चक्षुरेतयो: । तस्मात्सूर्यो न्यभिद्येतां कर्णौ श्रोत्रं ततो दिश: ॥ ५५ ॥
ghrāṇād vāyur abhidyetām akṣiṇī cakṣur etayoḥ tasmāt sūryo nyabhidyetāṁ karṇau śrotraṁ tato diśaḥ
Вслед за обонянием проявился бог ветра, покровитель этого чувства. Затем во вселенской форме появились два глаза, и в них — зрение; вслед за ним проявился бог Солнца, владыка зрения. Далее появились два уха, и в них — слух, а за ним — Диг-деваты, божества, управляющие сторонами света.
The appearance of different bodily parts of the Lord’s universal form and the appearance of the presiding deities of those bodily parts is being described. As in the womb of a mother a child gradually grows different bodily parts, so in the universal womb the universal form of the Lord gives rise to the creation of various paraphernalia. The senses appear, and over each of them there is a presiding deity. It is corroborated by this statement of Śrīmad-Bhāgavatam, and also by Brahma-saṁhitā, that the sun appeared after the appearance of the eyes of the universal form of the Lord. The sun is dependent on the eyes of the universal form. The Brahma-saṁhitā also says that the sun is the eye of the Supreme Personality of Godhead, Kṛṣṇa. Yac-cakṣur eṣa savitā. Savitā means “the sun.” The sun is the eye of the Supreme Personality of Godhead. Actually, everything is created by the universal body of the Supreme Godhead. Material nature is simply the supplier of materials. The creation is actually done by the Supreme Lord, as confirmed in Bhagavad-gītā (9.10) . Mayādhyakṣeṇa prakṛtiḥ sūyate sa-carācaram: “Under My direction does material nature create all moving and nonmoving objects in the cosmic creation.”
This verse explains a sequence in creation: from smell arises air; from air arise the eyes and vision; from vision manifests Sūrya (the sun, presiding over sight); then ears and hearing arise, and from hearing the deities of the directions manifest.
Kapila is teaching Devahūti Sāṅkhya: the senses do not function independently—each sense has a cosmic presiding principle (like Sūrya for sight), showing the ordered, divine governance within material creation.
It encourages reverence and restraint in sense-use: seeing and hearing are sacred capacities linked to higher order, so one can practice mindful perception—using eyes and ears for uplifting, devotional inputs rather than indulgence.