Śailādi said: The elements beginning with the earth are included in Bhauvana [Bhauvanam]; sound, touch, colour, taste and smell are Pada [Padam] due to their common characteristics. O Brahmin, Varṇākhya [Varṇākhyam] connotes the different varieties of the sense-organs. The Matram connotes the organs of action. The mind, intellect, ego and the unmanifest are known as Kālādhvara [Kālādhvaram]. By Unmanatva is meant the principles beginning with Puruṣa and ending with Brahmā. Īśatva is greater than the greatest. This is the meaning of all tattvas. One who is not a yogin cannot know the real nature of the tattvas which is the nature of Śiva himself.