Gandha. So the sky is known by śabda, sound. This is tan-mātra. This is . . . by sound, you can understand there is sky. If you clap, there is sound (claps). You understand there is sky. Sky is understood by the śabda. Then air is understood by sparśa. Just like electric fan is running, but even if I do not see it is running, because the air is touching my body, I can understand the air is there. Sparśa. Rūpa, rasa, śabda. Śabda, sky, and rūpa, fire. From the fire, rūpa begins, form. Rasa. Rasa is in the taste in the water. And gandha is in the earth. So five gross elements and five subtle elements. The gross elements is understood by the subtle elements. Subtle means we cannot see it directly, but we can perceive it. So pañcabhiḥ pañcabhiḥ. And then daśabhiḥ, ten senses, knowledge-acquiring, cakṣuḥ, karṇa, nāsikā: eyes, ear and nose, and tongue, hands, in this way. And karmabhiḥ. We work with hands, legs, genital. In this way, there are five working sense organs and five senses to gather knowledge. So five, five and ten, twenty-four. And the subtle senses, mano buddhir ahaṅkāraś cittam—four (SB 3.26.14).
So these four . . . twenty-four elements is covering the spirit soul. This body is made of these twenty-four elements. But above this, there is the soul. And above that, there is the Supersoul. So the atheist, they do not believe in the soul or Supersoul. But they have to believe in these twenty-four elements. Therefore European philosophers, they like this Sāṅkhya philosophy of another Kapila. Here is Kapiladeva. He is the incarnation of God. But another, there is imitation Kapila; he is atheist Kapila. The Sāṅkhya-kārikā, that is very much liked by the European philosophers, because in that Sāṅkhya-kārikā these twenty-four elements are studied very minutely, without any reference to the soul and the Supersoul. That is the difference between two, Sāṅkhya philosophy . . . atheist Sāṅkhya philosophy and theist Sāṅkhya philosophy.
So etac catur-viṁśatikaṁ gaṇaṁ prādhānikaṁ viduḥ. Then, by their interaction, so many other things. But the dividing principle is the three guṇas. Three guṇas. Originally these twenty-four element; then they are acting with the three guṇas, and they are creating so many varieties. As I have explained many times, that three into three equal to nine, and nine into nine equal to eighty-one. So at least eighty-one varieties of living entities there should be. But actually, there are eighty-four. Eight million four hundred . . . curāśī-lakṣa. Aśītiṁ caturaś caiva, jīva-jātiṣu (Padma Purāṇa). That evolutionary process is there in the Padma-Purāṇa, in the Vedic literature. Jalajā nava-lakṣāṇi sthāvarā lakṣa-viṁśati, kṛmayo rudra-saṅkhyakāḥ, then pakṣiṇāṁ daśa-lakṣaṇam, paśavaḥ triṁśal-lakṣāṇi mānuṣāḥ catur-lak . . . everything is there, evolution. So this is the creation, material creation. They are working by the material nature. But behind the material nature there is Kṛṣṇa. Mohitaṁ nābhijānāti. Tribhir guṇamayair bhāvaiḥ, mohitaṁ nābhijānāti (BG 7.13).