"Vyasa said, 'Unto a disciple that wishes to enquire after Emancipation after having transcended all pairs of opposites and accomplished the concerns of both profit and religion, an accomplished preceptor should first recount all that has been said in the foregoing section, which is elaborate, on the topic of Adhyatma. Space, wind, light, water and earth counted as the fifth, and bhava and abhava and time, exist in all living creatures having the five for their constituent ingredients. Space is unoccupied interval. The organs of hearing consist of space. One conversant with the science of entities endued with form should know that space has sound for its attribute. The feet (that assist at locomotion) have wind for their essence. The vital breaths are made of wind. The sense of touch (skin) has wind for its essence, and touch is the attribute of wind. Heat, the digestive fire in the stomach, light that discovers all things, the warmth that is in the body, and eye counted as the fifth, are all of light which has form of diverse colours for its attribute. Liquefied discharges,
solubility, and all kinds of liquid matter are of water. Blood, marrow, and all else (in the body) that is cool, should be known to have water for their essence. The tongue is the sense of taste, and taste is regarded as the attribute of water. All solid substances are of earth, as also bones, teeth, nails, beard, the bristles on the body, hair, nerves, sinews, and skin. The nose is called the sense of scent. The object of that sense, viz., scent, should be known as the attribute of earth. Each subsequent element possesses the attribute or attributes of the preceding one besides its own. In all living creatures again are the (three) supplementary entities (viz., avidya, kama, and karma). The Rishis thus declared the five elements and the effects and attributes flowing from or belonging to them. The mind forms the ninth in the calculation, and the understanding is regarded as the tenth. The Soul, which is infinite, is called the eleventh. It is regarded as this all and as the highest. The mind has doubt for its essence. The understanding discriminates and causes certainty. The Soul (which, as already said, is infinite), becomes known as Jiva invested with body (or jivatman) through consequences derived from acts. That man who looketh upon the entire assemblage of living creatures to be unstained, though endued with all these entities having time for their essence, has never to recur to acts affected by error.'"