Text 31: The seven elements of the body, namely the thin layer on the skin, the skin itself, the flesh, blood, fat, marrow and bone, are all made of earth, water and fire, whereas the life breath is produced by the sky, water and air.
Text 32: The sense organs are attached to the modes of material nature, and the modes of material nature are products of the false ego. The mind is subjected to all kinds of material experiences (happiness and distress), and the intelligence is the feature of the mind’s deliberation.
Text 33: Thus by all this, the external feature of the Personality of Godhead is covered by gross forms such as those of planets, which were explained to you by me.
Text 34: Therefore beyond this [gross manifestation] is a transcendental manifestation finer than the finest form. It has no beginning, no intermediate stage and no end; therefore it is beyond the limits of expression or mental speculation and is distinct from the material conception.
Text 35: Neither of the above forms of the Lord, as just described unto you from the material angle of vision, is accepted by the pure devotees of the Lord who know Him well.
Śrīdhara Svāmi-kṛtā Bhāvārtha-dīpikā Vyākhyā
Having thus divided the differences between adhideva and others, he now describes the nature of dhātus and other elements that are parts of it in two verses beginning with "tvak". Tvak is the gross skin, and the subtle skin situated above it. The seven dhātus starting with tvak and ending with asthi are mentioned in dvandva compound as one. These dhātus are made of earth, water and fire. Although they are made of five elements, it is stated thus because air and ether do not contribute to their nourishment through food etc. [31]
Guṇātmakāni means those whose nature is oriented towards guṇas like sound etc. It means their nature is oriented towards sense objects. The guṇas like sound etc. arise from the ahaṃkāra of bhūtādi progressively. Just as the beautiful nature imagined by ahaṃkāra is not real, that is the purport. Here is the reason - because mind alone is the essence of all modifications. Buddhi is in the form of knowledge of such objects, but does not grasp the supreme truth - this is said for the purpose of detachment. By this, the nature of buddhi and manas is also stated. [32]
He concludes: Etat (This). With prakṛti, the eight. [33]
Having stated the gross, he now describes the subtle, the collective liṅga śarīra. Ataḥ param means beyond this. The subtle, imperceptible cause of this gross, which is avyakta (unmanifest). Why is it so? Because it is without attributes, without beginning, middle or end, devoid of origin, existence and dissolution, eternal, always of one form, free from decay etc. is the meaning. Therefore, beyond speech and mind, which are in dvandva unity. [34]
He refutes the two forms superimposed on the Lord for worship. Amunī means they do not really accept, as they are created by māyā. [35]
Śrī Vaṃśīdhara-kṛtā Bhāvārtha-dīpikā Prakāśa Vyākhyā
Nourished by ether and water means the prāṇas are indeed air, that is the meaning. The plural instrumental case is used for emphasis. [31]
Ityarthaḥ means in reality, since sound etc. are bondage-causing, they have no beauty - this is the purport. Here, regarding the unattractiveness of the guṇas, the idea is that mind alone enlivens all modifications. It makes saṃkalpa-vikalpa only in tamasic objects, not in discrimination between what is to be accepted or rejected. Buddhi is in the form of knowledge of such objects, but does not grasp the supreme truth. By this the nature of buddhi and manas is stated. The context is that modifications are joy, sorrow etc. Vijñāna is the power of discrimination. As stated in "buddhīndriyamanaḥ prāṇān" etc. It should be known that it can also be of the supreme truth. [32]
With mahī etc. - earth, water, fire, air, ether, mahat, ahaṃkāra and prakṛti - each having ten qualities progressively more. [33]
Ataḥ sthūlāt means from this gross. Asya sthūlasya means of this gross. Tadavyaktatvam means its unmanifest nature. Nirviśeṣaṇam means devoid of color, form etc. That which is with the gross. To say it is not associated with individual origin etc., he states Anādi etc. Therefore, in relation to that, though eternal, due to being attributeless, it is beyond speech and mind. Thus by saying it is most subtle and unmanifest, two are obtained here - subtle and very subtle. Subtle is the liṅga śarīra, very subtle is in the form of māyā. Nirviśeṣaṇam etc. - it is described by four adjectives. [34]
Amunī in dual number, as the gross collective and individual are one, and the two subtle are also one. Na gṛhṇāti means they do not accept as attainable, but only for worship in the initial stage, as they are created by māyā. The third very subtle, which is the cause, is indeed māyā. But the wise devotees do not accept even in the initial stage, but only the pure sattva form of Rāma, Kṛṣṇa, Nārāyaṇa, Nṛsiṃha etc. in both the means and goal stages. [35]
Śrī Rādhā Ramaṇa dāsa Gosvāmi Viracitā Dīpanī Vyākhyā
Tvak sthūlam etc. - The subtle skin above is tvak. The gross skin is inside, that is the meaning. Evam uktam means the earthiness etc. of the three elements is stated. [31]
Sarvavikarāṇām means of desire, anger, greed, delusion, sorrow etc. [32] [33]
Avyaktam means not manifested by eyes etc. [34] [35]
Śrīmad Vīrarāghava Vyākhyā
Thus, having described the division of the collective and individual parts from the body of Brahman, although they are common to all beings, he states their nature based on the predominance of particular elements, saying "tvak" (skin). The outer thick skin is tvak. The thin skin situated above it is tvak. These seven dhātus (tissues) from tvak (skin) to asthi (bone) are mentioned in dvandva compound as one. These seven dhātus are made of earth, water and fire, while prāṇa (life force) is composed of ether, water and air. (31)
Guṇātmā (of the nature of qualities) means the sense organs are of the nature of qualities, having the nature of perceiving sound and other qualities. What are those qualities made of? He says "bhūtādi" (the primordial elements). Bhūtādi is ahaṃkāra (ego), from which the qualities like sound originate. The sense organs, being produced from that, are of that nature. Manas (mind) is the basis of all modifications like desire, will, etc. Buddhi (intellect) is in the form of vijñāna (consciousness), the mahat-tattva, by which one knows. Buddhi is called mahān (great) as per the statement "Truly, buddhi is characterized as great". (32)
He concludes with "etad" (this). This material universe containing gods and other individual beings, which is of the nature of consciousness, is enclosed in this egg-like shell made of the Vedic meters. It is externally covered by the eight coverings of earth, water, fire, air, ether, ego, intellect and unmanifest nature. This gross form of the Lord has been properly explained to you by me. (33)
He says "ataḥ" (hence) to indicate there is another form different from this. This verse refers to the individual soul, as the unmanifest has been mentioned, otherwise the equal number would not be justified. There is another subtler form of the Lord beyond this gross form, established as superior, described in the scriptures as "finer than a hundredth part of a hair's tip", which is the nature of the liberated self. Why is it subtler? It is avyakta (unmanifest), not manifest to the senses. Why? It is nirviśeṣaṇa (without attributes), lacking qualities like sound, touch, form, etc. Why is it without attributes? It is beyond speech and mind, beyond the comprehension of gods, humans, etc. Why is that? It has no beginning, middle or end - no origin, intermediate state or destruction. Why is that? It is eternal, unlimited by time. (34)
Having thus described the nature of the liberated self that has transcended the realm of prakṛti (nature), he negates its status as an object of auspicious meditation for both the bound and liberated souls, as the bound are enveloped by ignorance and the liberated lack inherent purity, saying "amunī" (these two). The worshippers do not grasp or meditate on these two gross and subtle forms of the Lord described by me to you. Why? Because the wise know that bondage and liberation depend on the will of the all-knowing Brahman, whose creation is based on māyā (illusion) and saṃkalpa (will). The embodied bound soul is impure due to being enveloped by ignorance, and the liberated self inherently lacks purity, so they are not fit objects of meditation. Rather, only the manifest form of the Supreme Self established in Vedānta as "of the color of the sun" etc. is to be meditated upon. Thus Śaunaka has negated the status of objects of auspicious meditation for the four-faced Brahmā, Sanaka and others within the world who are enveloped by ignorance, as well as for those who later attain enlightenment through yoga and realize their true nature, due to their lack of inherent purity, saying: "All beings from Brahmā down to a blade of grass situated within the world are subject to transmigration produced by karma. Therefore they are not helpful in meditation for meditators. All of them are encompassed by ignorance and within the realm of saṃsāra. Even those who later attain enlightenment are helpful only through meditation. Their knowledge is not natural, as it comes from an external source. Therefore that pure Brahman alone, which is naturally enlightened, is to be primarily meditated upon." However, meditation on them as the glories of the Lord is certainly approved. (35)
Śrīmad Vijayadhvaja Tīrtha-kṛtā Pada Ratnāvalī Vyākhyā
The seven dhātus (tissues) starting from tvac (skin) have become the cause of the body's stability, is the remaining meaning. Their source is stated as bhūmi (earth). The cause of the gross form of prāṇa (vital force) which is presided over by the main prāṇa is stated as prāṇa. The gross prāṇa presided over by the main prāṇa is created by ether, water and air, is the remaining meaning. (31)
The cause of the sense organs is stated as guṇa (qualities). Guṇas are sattva and others. The cause of the guṇas is stated as buddhi (intellect). It is in the form of vijñāna (discernment) and niścayajñāna (decisive knowledge). (32)
This clarifies that Brahman's body is the image of the Lord. This gross virāṭ-named body of Brahman, covered by eight sheaths consisting of the five elements, ahaṃkāra (ego), mahat-tattva and prakṛti, is the image form of Lord Nārāyaṇa - this has been explained to you by me, is the construction. The gross form of the Lord is called Brahman's body, as stated in the tantras. (33)
Now then, what is Hari's own form like? It is explained here: Beyond this body of Brahman, though distinct, is it not gross? No, it is stated as sūkṣmatama (subtlest). Subtler than even the subtle, as per the śruti "aṇor aṇīyān". Being imperceptible due to lack of large dimensions, devotees' desire to see and worship would be futile, hence it is stated as avyakta (unmanifest). Even if having large dimensions, it would not be visible without His grace, is the meaning. As per the śruti "mahato mahīyān" and "yamevaiṣa vṛṇute tena labhya", and "subtle, bearing conch, disc and mace". How can this apply if some other superlative attribute is possible? Hence it is stated as nirviśeṣaṇa (without attributes). That from which distinguishing attributes have departed is so called, as seen in "poets are unable to describe this poem". Even for such an entity, could it not have a beginning and end like a pot? To remove this doubt of the dull-minded, it is stated as anādi (beginningless). Without beginning, middle or end. This is not figurative, hence stated as nitya (eternal). Eternal means indestructible. As per the śruti "nityo nityānām". Even if not visible by nature, it could be an object of speech etc., hence stated as beyond speech and mind, beyond the scope of speech and mind, or superior to Sarasvatī and Rudra. (34)
He concludes with the idea that both are to be grasped by the discerning, saying amunī (these two). These two forms of the Lord, gross and subtle, have been described by me to you. In this world created by māyā and prakṛti by the Lord's wish, those who are avipaścitaḥ (unwise), weak in knowledge, do not grasp or know both these forms, is the construction. (35)
Śrīmaj Jīva Gosvāmi-kṛtā Krama Sandarbha Vyākhyā
Tvak means the subtle skin above the gross skin called carma. Prāṇa is made of ether etc. (31)
Incidentally, the nature of the senses is stated as guṇātmaka. Their innate nature is connection with the guṇas or sense objects. Vikāras are joy, sorrow etc. Vijñāna is the power of discrimination. As stated "intellect, senses, mind, vital forces" etc., it should be known to be ultimately real also. (32-33)
"Beyond this" means free from attributes like color, form etc. It does not have origin etc. along with the gross in individuals, hence stated as anādi (beginningless). Thus it is eternal, but being attributeless, it is beyond speech and mind. Hence it is subtlest. Hence it is unmanifest. (34)
Amunī means these two. (35)
Śrīmad Viśvanātha Cakravarti-kṛtā Sārārtha darśinī Vyākhyā
Having divided the difference between adhideva and others, he describes the nature of dhātu and others which are parts of it in two verses beginning with "tvag". The difference between tvak and carma should be understood as gross and subtle. The seven dhātus from tvak to asthi are made of earth, water, and fire. Although they are made of five elements, it is said so because air and ether do not contribute to their nourishment through food etc. Prāṇa (with English translation: vital air) means that the air nourished by ether and water is called prāṇa. The third person plural is archaic. (31)
Guṇātmaka means those whose nature is to function in guṇas like sound etc. Guṇas like sound etc. come prominently from bhūtādi ahaṃkāra. The mind alone animates all modifications, that is the meaning. Vijñāna (with English translation: discernment) is the power of discrimination in that form. (32)
Sthūla refers to the collective. By mahyādi it means the great collective, the very gross. (33)
Having described the gross, he describes the subtle with "ata". From "sūkṣmatama" itself, both subtle and very subtle are obtained. Here, sūkṣma means the subtle body, atisūkṣma means the form of māyā, described by four adjectives like nirviśeṣaṇa etc. (34)
He negates the two forms superimposed on the Lord for the purpose of worship. "Amunī" is in dual number because of the oneness of the gross collective and great collective. They do not accept as attainable, but only for worship in the initial stage. Because they are created by māyā. The third, which is very subtle, is the cause - māyā itself. Moreover, the wise devoted to pure devotion do not accept even in the initial stage, but accept only the pure sattva form of Rāma, Kṛṣṇa, Nārāyaṇa, Nṛsiṃha etc. in both the stages of practice and accomplishment. (35)
Śrīmac Chukadeva-kṛta Siddhānta Pradīpaḥ
Having thus divided the difference between the collective body parts, heart, senses etc., he describes the nature of dhātu etc. which are parts of it in two verses beginning with "tvag". Tvak is gross skin, carma is subtle above it. From tvak to asthi are mentioned as a compound in singular. Those seven dhātus are made of earth, water and fire. Although they are made of five elements, it is said so because earth etc. are found in abundance and air and ether do not contribute to their nourishment through food etc. But prāṇa is endowed with ether, water and air, a special state of air produced from ether. The body is unable to exist without water, that is the idea. (31)
Guṇātmaka means those whose nature is inclined towards guṇas. Although the sense organs of knowledge are inclined towards sound etc., the organs of action are also characterized by guṇas as they are useful in grasping the Lord's form etc. and in activities like walking etc. Guṇas like sound etc. come prominently from bhūtādi, the tamasic ahaṃkāra. The mind, born from vaikārika, is the cause of all modifications, the cause of bondage and liberation. As it is said - "The mind alone is the cause of bondage and liberation for humans. Attached to sense objects it leads to bondage; devoted to the Supreme Person, to liberation." Buddhi is in the form of vijñāna, the instrument of knowledge mentioned in "The man of wisdom surrenders unto Me" etc. (32)
He concludes the description of the collective form with "etad". This previously mentioned gross form of the Lord, the substratum of the elements, enclosed by eight coverings made of earth, water, fire, air, ether, ahaṃkāra, mahat and prakṛti, has been described by me to you. This means - this body belongs to the Lord mentioned earlier by words like Puruṣa, Nārāyaṇa etc. The attributes of individual souls mentioned there like "exhaling, he created hunger" etc. refer to the four-faced Brahmā presiding over the collective body. Mentions of individual bodies like "two hands grew" etc. indicate that the same process applies to individual bodies too. (33)
Having described the gross collective body, he describes the subtle collective body. Beyond this gross form, there is another most subtle form which is without attributes, devoid of specifications from mahat to earth, without beginning, middle or end, devoid of the three states, eternal, beyond speech and mind as their cause, unmanifest, in the form of the Lord's power called pradhāna. (34)
Thus, to remove attachment, aversion etc. which obstruct liberation in gods, humans etc. who are parts of the cosmic body, and to establish the distinct nature beyond the two forms, these two gross and subtle forms of the Lord have been described by me to you. The wise devoted to the Lord who is distinct from the two illusory forms do not accept these for worship, as they are created by māyā. As it is said - "Until devotion arises in this supreme Lord of the universe, the seer, one should remember with effort the grosser form of the Puruṣa at the end of activities." The meditation on the gross form and its injunction have been shown earlier. (35)
Śrīmad Vallabhācārya Viracitā Subodhinī Vyākhyā
Thus, having described the threefold nature of everything, the physical nature of the spheres, the spiritual nature of the senses, and the divine nature of the deities, the combined threefold nature is explained. Suspecting that the skin and other parts are made only of food and thus not threefold, he states their threefold nature: tvak (skin), carma (hide), and māṃsa (flesh) (skin, leather, and meat). Tvak is the outermost layer. Carma is thick. Although blood exists before it, māṃsa is described first due to its solid state. Medas (fat) is well-known in growth and other processes. Majjā (marrow) is inside the bone. Asthi (bone) is well-known. Snāyu (sinew) is not well-known and is included within fat. It forms a covering for bones. All these seven are made of fire and food. He states: "They are made of earth, water, and fire." Earth is like food. Although made of five elements, they have a threefold nature in order. Or they are simply threefold. He describes the threefold nature of prāṇa (life force): "By space, water, and air." Prāṇa is also threefold through space, water, and air, as it pervades the entire body, nourishes it, and is of the nature of air. (31)
He also describes the threefold nature of the senses: "The senses are of the nature of the guṇas (qualities)." All senses are indeed made of the three guṇas. Thus they generate worldly activity, dharma, devotion, and knowledge. He also describes the threefold nature of ahaṅkāra (ego): "The guṇas originate from bhūtādi." Bhūtādi is ahaṅkāra. Where the origin of the elements is. Or those whose origin is from the elements. The threefold nature of ahaṅkāra is clear from the differences in bhūtādi, etc. Or bhūtādi itself means ahaṅkāra. The origin of the three guṇas from it is clear. Thus its three-guṇa nature is clear as it generates the guṇas. He describes the threefold nature of the mind: "The mind is of the nature of all modifications." All modifications are indeed threefold. Being made of that, the mind is also threefold. He states that buddhi (intellect) is also threefold: "Buddhi is of the nature of vijñāna (discernment)." Vijñāna is diverse knowledge. As that is threefold, buddhi, which is of its nature, is also threefold. (32)
Thus, having established the threefold nature of everything, he concludes: "This is the form of the Lord." All this previously described threefold nature is the gross body, the form of the Lord. The meaning is that I have explained this to you for your sake. The description in terms of the three guṇas is explained according to your qualification. Indeed, the form of the Lord appears as all forms according to the qualification of all, as the śruti states: "They worship Him according to their understanding." (33)
Having thus described the threefold nature to the king, he now describes the subtle form and the unmanifest form beyond that for those of even higher qualification: "Beyond this." This controller is superior to and distinct from the gross form consisting of the seven coverings starting with earth. It is extremely subtle, even more subtle than space, etc. Its specific form should not be described. Since it is avyakta (unmanifest), not revealed by any quality. Anticipating that its specific qualities will then be revealed, he states: "Without attributes." Free from all attributes. The meaning is that it is free from all distinguishing qualities. He states that it has no origin, etc.: "Without beginning, middle, or end." It is free from beginning, middle, and end. It is eternal, always of one form. It is beyond speech and mind, transcending all interactions. (34)
Thus, the subtle form has been described as similar to the gross in all ways. He concludes both: "These two forms of the Lord." As before, I have described these to you for your sake. But we have no use for this. He states: "The wise do not accept either." The reason for this: "They are created by māyā." They have become thus only through connection with māyā in the form of cause and effect. Because they are direct knowers of the true nature. (35)
Śrīmad Gosvāmi Śrī Puruṣottama Caraṇa Viracitaḥ Śrī Subodhinī Prakāśaḥ
In tvakcarmeti, only three forms are mentioned. This is because in the Chandogya Upanishad, only trivṛtkaraṇa (tripartite creation) is mentioned. Thus, the pañcīkaraṇa (quintuplication) view refers to a different kalpa (cosmic cycle). (31)
Regarding guṇātmakāni, the statement "qualities originate from bhūtādi" does not imply that qualities existed before puruṣa (primordial being), which would contradict the initial proposition of dividing one puruṣa into three. Rather, as bhūtādi commonly refers to ahaṅkāra (ego), it is this threefold division that is intended here. To address the issue of plural usage, they explain that the qualities originating from the elements, senses, and mind are the threefold ahaṅkārika qualities, referring to the threefold nature of their cause. This applies to both interpretations. They cite the threefold nature of ahaṅkāra as authoritative evidence for this explanation. The second view is supported by the mention of bhūtādi, referring to the primordial ahaṅkāra. (32)
In etad bhagavato rūpam, the phrase "te vyāhṛtam" is explained as referring to the triguṇa (three qualities) nature. The reasoning is as follows: If the king had asked about the nature of Puruṣottama, how to seek refuge in him, and how to worship him, Śuka would have described the main transcendental form and pastimes. However, the king asked what should be done wholeheartedly and what should be done by those about to die. Śuka understood the first question as relating to the primary means of attaining the main goal, and the second as stemming from a desire for quick liberation due to fear of worldly existence. Realizing that fearlessness was the main goal, Śuka determined that the king was not yet qualified for hearing about the main pastimes, but was qualified for hearing about Vāsudeva's pastimes. Thus, he instructed the practice of devotion to Vāsudeva along with his pastimes, including śravaṇa (hearing) and other practices. Even if the king had been qualified, Śuka did not describe the main pastimes as mentioned in "aham evāsam eva" because the king would not have understood due to lack of qualification. (33)
In ataḥ param, mahyādi refers to the seven upper coverings. There is no contradiction between the previous mention of seven coverings and the current mention of eight, as the previous statement referred to the specific seven coverings, while here the general category is included, making eight. Ādimadhyāvasānarahitam means without limitations. Sthūlasadṛśam implies similarity to the manifest, as the term avyakta (unmanifest) excludes the manifest. (34)
Regarding amunī, to address how it can have a beginning, middle, and end without being created by māyā (illusion), they explain that while its form is a reflection created by māyā, its essential nature possesses the previously mentioned qualities, thus reconciling both aspects. As for why learned people don't perceive it as the form of Bhagavān (the Supreme Lord), they explain that it is not relevant for those with primary qualification, who therefore don't perceive it as such, rather than considering it unreal. (35)
Śrī Giridhara-kṛtā Bāla Prabodhinī
Having thus divided the differences between the divine and other aspects, he now describes the nature of the components such as dhātu (dhatu) and others - with two verses beginning with tvak (skin). Tvak is the subtle outer skin. Carma (skin) is the thick skin underneath. The seven dhātus (tissues) from tvak to asthi (bone) are mentioned in dvandva compound as one. They are made of earth, water and fire elements. Although they are made of five elements, since air and ether do not contribute to their nourishment in the form of food etc., they are said to be products of only the three elements of earth etc. Prāṇa (vital air) is made of ether, water and air - this is to be understood. || 31 ||
All the sense organs like the eye etc. are of the nature of guṇas (qualities), products of rajo-guṇa (rajas quality), and hence are naturally inclined towards their objects like sound etc. which are also products of guṇas (qualities). But it is well-known that the sense organs like eye etc. and their objects like sound etc. are products of ahaṅkāra (ego). So how can they be products of guṇas (qualities)? To answer this, he says - "guṇas (qualities) originate from bhūtādi (elements)". The guṇas (qualities) originate from bhūtādi which is ahaṅkāra (ego). The idea is that they are products of guṇas (qualities) through the medium of ahaṅkāra (ego). Therefore, being products of guṇas (qualities) through ahaṅkāra (ego), the mind itself is the essence of all modifications like desire, anger, greed, delusion, sorrow etc. Even buddhi (intellect) is of the nature of various types of knowledge, but does not grasp the ultimate reality. || 32 ||
He summarizes what was said - with etad (this). This gross form of the Lord in the form of the universe, enclosed by the eight coverings increasing tenfold, consisting of mahī (earth) etc., namely earth, water, fire, air, ether, ahaṅkāra (ego), mahat and avyakta (unmanifest), has been explained by me to you - this is the connection. || 33 ||
Having thus described the gross form, he now says that there is also a subtle collective subtle body different from this - with ataḥ param (beyond this). Beyond this gross form, there is another causal form of His which is eternally existent, of one form, free from decay etc., beyond speech and mind, that is, beyond their reach, transcending all worldly dealings - this is to be connected with the rest. He gives the reason for it being beyond worldly dealings - avyakta (unmanifest). It is not manifested by eyes etc. He gives the reason for that - sūkṣmatamam (most subtle). He gives the reason for that too - nirviśeṣaṇam (without attributes), meaning devoid of all distinguishing characteristics. He gives the reason for its eternality - anādimadhyanidhanam (without beginning, middle or end), meaning free from origin, sustenance and dissolution. || 34 ||
He refutes the two forms of the Lord described for the purpose of worship - with amunī (these two). These two gross and subtle forms of the Lord have been described by me to you for the purpose of worship. The wise ones do not accept both of these as ultimate reality. Why? Because they are created by māyā (illusion), meaning they are products of prakṛti (nature). || 35 ||
Hindī Anuvāda
In the body of the Virāṭ Puruṣa (Cosmic Being), seven elements appeared from earth, water, and fire - skin, flesh, blood, fat, marrow, bone, etc. Similarly, the vital forces originated from ether, water, and air. [31]
All senses like the ear, etc., are capable of perceiving their respective objects like sound, etc. These objects have originated from ahaṅkāra (ego). The mind is the source of all modifications, and the intellect is responsible for cognizing all objects. [32]
I have described to you this gross form of the Lord. It is surrounded by eight coverings from the outside - earth, water, fire, air, ether, ahaṅkāra (ego), mahat-tattva (cosmic intelligence), and prakṛti (primordial nature). [33]
Beyond this is the extremely subtle form of the Lord. It is avyakta (unmanifest), nirviśeṣa (without attributes), without beginning, middle, or end, and eternal. Speech and mind cannot reach there. [34]
I have described to you these two forms of the Lord - gross and subtle, manifest and unmanifest. Both of these are created by the Lord's māyā (illusion). Therefore, wise people do not accept either of these. [35]
SB 2.10.31-35
