The Twenty-eight Elements

In the Bhagavad-gita Lord Krsna explains in the 13th chapter, there are 24 material elements that sum up the material universe.

Sometimes there are 28 elements given. The more detailed description is given in the third canto of the Srimad-Bhagavatam by Lord Kapila Deva, especially in the 26th chapter.


Here a summary is presented.

Lord Kapila explains, in text 11, that the 24 elements; 5 gross elements, the 5 subtle elements, the 4 internal senses, the 5 senses for gathering knowledge and the 5 outward organs of action, are known as pradhana (when they are in their un-manifested stage)

The 4 Internal Senses are the mind, the intelligence, the valse-ego and contaminated consciousness.

There are 5 Main Elements, starting with the subtlest and ending with the most dense, which contains all other elements.

5: 5 Elements: Panca-mahabhuta - the 5 gross elements: Ether, Air, Fire, Water, Earth.

15: 10 Sense & Objects - From these the 5 senses, or knowledge acquiring senses (panca- jnanendriya) develop, respectively, and their 5 sense objects or subtle elements (panca-tanmatra): Ears - Sound, Skin - Touch,  Eyes - Sight (color/warmth), Tongue - Taste, and Nose - Smell.

20: The 5 Working Senses - panca-karmendriya, Legs (for traveling), Arms (for working), Genitals (generating), Tongue (for speech), and the Rectum (evacuating). (SB 3.26.13)

24: The 4 Internal Senses beginning with the Sixth Sense, the mind (manas), which is most subtle. More subtler than the mind is the Intelligence, and more subtle then the intelligence, the degraded Ego, the Valse Ego (ahankara), and finally Contaminated Consciousness.

26: Contaminated Consciousness comes from the 25th element; the Soul, the atma, although the soul is not material. Likewise the 26th element the Paramatma, or the Supersoul, is equally non-material.

28: Then there is the the 27th, Prakrti, or Material Nature, and finally the 28th Element the Mahat-tattva, which is the aggregate of all the elements, in Her un-manifested form.

Time, which is actually the Supreme Lord (BG 11.32), is considered the twenty-fith element by Lord Kapila, in the Srimad Bhagavatam, chapter 26, text 15.

And then there are the 3 Modes of Material Nature, Goodness, Passion, and Ignorance. Which are not included, but are worth mentioning as they create different combinations of the 24 elements.
This is also explained by Lord Kapila Deva, in the twenty-sixth chapter, of the third canto of the Srimad-Bhagavatam, specifically in text 10. There it is explained that pradhana, is the un-manifested material state, when agitated by the Three Modes of Material Nature, it is called prakrti, or Material Energy. The mixing element is Time, or the Time-factor.

Lord Krsna is within the Universe as the Supersoul (the Maha-atma) and pervades the universe in the form of time, acting as the Time-factor. The difference between Time and the Time-factor, is that Time is present everywhere, the Time-factor however only works in the Material Universes; it has His influence on the movement of the tides, the destructive force of the wind, and the rain, and ofcourse the sun (the movement of the planets).

It is further explained, in text 19 that the Supreme Lord impregnates the Material Universe with the souls (his internal energy/potency).

The Mahat-tattva is the sum of all the different material universes, that sprout from Lord Maha-Visnu pores. (text 20).

The Lord Kapila explains how the different modes - Goodness, Passion and Ignorance - interact with the material universes.
The first element is the Material-ego or False-ego. And due to the interaction with the Three Modes of Material Nature (Goodness, Passion and Ignorance), all the other elements evolve: the mind, the senses of perception (Ears, Skin, Eyes, Tongue and Nose) the organs of action (Legs, Arms, Genitals, Tongue, and the Rectum), and the gross elements evolve (Earth, Water, Fire, Air and Ether).
(SB 3.26.23-24)

False-ego mixed with the Mode of Goodness evolves into the Mind, which gives rise to desire or lust. (SB 3.26.27)

False-ego mixed with the Mode of Passion evolves into intelligence. Intelligence function is to help in ascertaining the nature of objects when they come into view, and to help the senses. (SB 3.26.29)

From the intelligence arise doubt, misapprehension, correct apprehension, memory and sleep. (SB 3.26.30)

False-ego mixed with the Mode of Passion produces two kinds of senses: the senses for acquiring knowledge (Ears, Skin, Eyes, Tongue (taste) and Nose) and the senses of action (Legs, Arms, Genitals, Rectum and Tongue (speech).
The senses of action depend on the vital energy, and the senses for acquiring knowledge depend on intelligence. (SB 3.26.31)

False-ego mixed with the Mode of Ignorance, Sound is manifested, and from Sound come the ethereal sky (Ether) and the sense of hearing (Ears). (SB 3.26.32)

From the Ether, the subtle element Touch and then Air and the Sense of Touch, Skin, become prominent. (SB 3.26.35)

By interactions of the air and the sensations of touch, one receives different forms according to destiny. By evolution of such forms, there is fire, and the eye sees different forms in color. (SB 3.26. 38)

By the interaction of fire and the visual sensation, the subtle element taste evolves under a superior arrangement. From taste, water is produced, and the tongue, which perceives taste, is manifested. (SB 3.26.41)

Due to the interaction of water with the taste perception, the subtle element odor evolves under superior arrangement. Then the earth and the olfactory sense (Smell), by which we can variously experience the aroma of the earth, become manifest. (SB 3.26.44)

Earth contains all the different elements. (SB 3.26.49)












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