Shloka 46
Nārāyaṇasya Guhya-nāmāni Niruktāni (Etymologies of Nārāyaṇa’s Secret Epithets) / नारायणस्य गुह्यनामानि निरुक्तानि
यह सम्पूर्ण चराचर जगत् पंचमहाभूतोंसे उत्पन्न हुआ है। इसलिये महाभूतस्वरूप ही है। जो शरीरसे परे है, वह महत्तत्त्व अर्थात् बुद्धि, पाँच इन्द्रियाँ, पाँच सूक्ष्म महाभूत अर्थात् तन्मात्राएँ, पाँच प्राण तथा सत्त्व आदि गुण--इन सत्रह तत्त्वोंके समुदायका नाम अव्यक्त है ।।
sarve iha indriyārthāś ca vyaktāvyaktaiḥ hi saṃhitāḥ | caturviṃśaka ity eṣa vyaktāvyaktamayo gaṇaḥ ||
那罗陀说：“此世一切感官所缘之境，确皆摄于显（vyakta）与未显（avyakta）之中。此由显与未显合成的总聚，名为二十四谛。换言之，尽此动与不动的宇宙，皆可追溯至五大与其微细因，由是伦理的辨别得以建立：知何者为真我，何者仅为自然之域。”
नारद उवाच
Educational Q&A
That all experiential phenomena—especially the sense-objects—are encompassed by the twofold framework of the manifest (vyakta) and unmanifest (avyakta), and that this totality is analyzed as a set of twenty-four principles (tattvas). The point is to ground dharmic living in clear discernment between the Self and nature’s constituents.
In Śānti Parva’s instruction on liberation-oriented wisdom, Nārada is explaining a Sāṅkhya-style analysis of reality, classifying the world and its experience into manifest and unmanifest categories and summarizing them as an aggregate of twenty-four principles.