Vyasa said A qualified preceptor should, first of all, describe the most capacious subject of spirituality, that has been explained in the previous chapter, to a disciple who wishes to enquire after Liberation after having transcended all pairs of opposites and performed the concerns of both profit and religion.

Ether, wind, light, water, and earth as the fifth, and existence and non-existence and time, exist in all living creatures having the five for their component ingredients.

Space is unoccupied interstice. The organs of hearing consist of space. One knowing the science of elements endued with form should know that ether has sound for its attribute.

Wind is essence of the feet. The vital airs are made of wind. Wind is the essence of the sense of touch, and touch is the attribute of wind.

Heat, the digestive fire in the stomach, light that manifests all things, the heat of the body, and eye as the fifth, are all of light which has forin of various colours for its attribute.

Solubility, and all kinds of liquid matter partake of water. Blood, marrow, and all else that is cool, have water for their essence. The longue is the sense of taste, and taste is known as the attribute of water

All solid substances partake of earth, as also bones, teeth, nails, beard, the hairs on the body, hair, nerves, sinews, and skin.

The nose is known as the organ of smell. The object of that senses, viz., scent, is known as the attribuite of earth.

Each subsequent element partakes of the attribute or attributes of the preceding one in addition to its own. The (three) supplementary entities exist in all living creatures. The Rishis thus described the five elements and the effects and qualities emanating from or belonging to them.

The mind is the ninth, and the understanding is the tenth. The Soul, which is infinite, is the eleventh. It is considered as the highest of all.

The mind has doubt or its essence. The understanding discriminates and produces certainty. The Soul becomes known as Jiva or individual soul when invested with body through the consequences of acts.

That man who regards all living creatures as unsullied though endued with all these entities having time for their essence, has never to perform acts moved on by error.