“Prakṛti is created from that which is different.
That which is not produced but produces.
Something which is not created but something else.

1. Mūlaprakṛti
Evolution has taken place in stages, having both causes and caused.
Prakṛti to Vikṛti:
Those which are produced and do produce.
There are seven principles, both evolvents and evolutes:
2. Mahat or Buddhi
3. Ahaṃkāra
4-8. Tanmātra

2. Mahat –
The Great Principle, Cosmic Intelligence. The first motion that arises is the supreme, ideal universe, the first stage away from the original condition, the first product of the Cosmic Susbtance.
Buddhi – Intelligence, an object of right knowledge and defined as the power of forming and retaining conceptions and general notions, the faculty of the mind to discern, judge, comprehend, apprehend, and understand the meaning of right knowledge.

3. Ahaṃkāra –
‘I’ maker. The individuating principle, responsible for the limitations, division and variety in the manifest world, the ego, a self-conscious principle.

4-8. Tanmātra –
‘Merely that’, ‘Thatness’, the subtle elements, viz. the essence of: Sound (Śabda) Touch (Sparśa) Form (Rūpa) Flavour (Rasa) Odour (Gandha).
They are the subtle objects of the sense powers (Indriya), the subtlest form of actual matter, without magnitude, super-sensible, and perceived mediately only through gross objects.

From these, come the 16 principles.
The mind (Manas) along with the five organs of sense or cognition and the five organs of action known collectively as the Indrya (Sense Powers) make up eleven evolutes. They do not themselves produce any further mode of being.

The subtle elements (Tanmātra 4-8) however, produces in each its appropriate gross element or Māha Bhūta.

9-17. Indriya –
Sense Powers.
They are divided into two groups, plus Manas.
Five abstract working sense and capacities for action, called Karma Indriya:
1. VĀC- The power to express (Speech)
2. UPASTHA-The power to procreate (Genital)
3. PĀYU- The power to excrete (Anal)
4. PĀṆI- The power to grasp (Hand)
5. PĀDA- The power to move (Feet)

Five abstract knowing senses, Jñāna Indriya:
1. ŚROTRA- The power to hear (Ear)
2. TVAK- The power to feel (Skin)
3. CAKṢUS- The power to see (Eye)
4. RASANA- The power to taste (Tongue)
5. GRĀṆA- The power to smell (Nose)

18. MANAS –
Mind in the widest sense of the word, means all the mental powers such as intellect, intelligence, understanding, perception, conscience and will; in its limited use it means the capacity for reflection, inference, testimony, doubt, ready wit, dream, cognition, conjecture, memory, desire and feeling of pleasure and pain.

In Sāṃkhya it is the cosmic mind, the principle of cognition; it is the individual mind, the power of attention, selection and rejection.
Without Manas there is nothing to experience TANMĀTRA and MĀHA BHŪTA.

The Tanmātra require Bhūta for activity.

19-24. MĀHA BHŪTA –
Great elements, the Sense Particulars of the Samkhya System.
Ākāśa – Ether or Space
Vāyu – Air or Gas
Tejas – Fire or Heat
Āpas – Water or Liquid
Pṛthivī – Earth or Solid
All are forms of matter.
Everything is a combination of these five Bhūta.”