Due to his forgetfulness, the distinct being, of spiritual nature, accepts as his field of action the field of influence of the material energy, and falsely attributes to his own being the acts which he performs under this influence.

Material consciousness is at the origin of conditioned existence, within which the material energy imposes a thousand conditions on the distinct being. Although the spirit soul does not itself act and transcends such activities, it nevertheless becomes affected by this form of existence.

Material nature is the origin of the material body and senses of the conditioned soul and of the celestial beings who direct the senses. This is well known to men of knowledge. As for the feelings of happiness and distress experienced by the soul, which by nature transcends matter, they arise from the spiritual soul itself.

The eternal combination of the three gunas in the unmanifested state represents the origin of the manifested state and is called pradhana (pradhana: the total material energy in the unmanifested state). When it becomes manifest, it is called prakrti (Prakrti: the total material energy better known in its form of material nature, the primordial nature).

The totality of the material elements, namely the five gross elements, the five subtle elements, the four internal senses, the five senses for acquiring knowledge and the five organs of action, are known as pradhana.

The five gross elements are earth, water, fire, air and ether. As for the five subtle elements, they are smell, taste, colour, object of touch and sound.

The senses for acquiring knowledge and the organs of action in turn form a total of ten elements; These are hearing, touch, sight and smell, then the organ of speech, the limbs allowing action and those used for movement, as well as the organs of reproduction and evacuation.

The internal, subtle senses manifest themselves in four ways, in the form of the mind, intelligence, false ego (False ego: the false ego or material ego, is the force that binds the incarnate being to material existence. It is the force that pushes the incarnate being to identify with his body, to want to dominate matter and material nature, and to monopolize all material possessions) and defiled consciousness. They can only be distinguished by their respective functions, which have various characteristic features.

All these elements constitute the spiritual being endowed with attributes. And the element that makes them combine with each other, that is to say time, is considered as the twenty-fifth in the list.