Prabhupāda: 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).
So the living entities, being enamored or illusioned by the activities of this material nature, they are studying the material nature as Sāṅkhya philosopher, as scientist, as mathematician, as chemist, as physist. They are all studying only these twenty-four elements, not beyond that. Beyond that is the soul, and beyond that is the Supersoul. When one can understand not only to study the material composition of the body but the moving spirit of the body, that is the beginning of Bhagavad-gītā lesson, beginning, that "Don't be simply misled by studying the material elements of the body, but within the body there is the living force, living entity. Just try to understand that."
Dehino 'smin yathā dehe kaumāraṁ yauvanaṁ jarā (BG 2.13). These twenty-four elements is changing the body from kaumāraṁ yauvanaṁ jarā. Our body is being developed. It is not development; it is changing. But because the . . . from one body to another . . . in medical science they also admit change of, what is called, blood corpuscle. It is changing every moment. But how it is changing and coming into different body, that we cannot understand. But it is changing. Actually, it is changing from one body to another. That boy, the same boy, when he is grown up, he speaks differently than childish way because the body has changed. The body has changed. That is understood. But because we have no very nice brain, we cannot understand that the body is changing. We say: "It is growing." You can say it is growing, but growing is also changing. The original form is changed. That is called growing.
So these elementary principles are there, but they are growing into, or changing into, different body by the interaction of the guṇas. That is going on. That is called prakṛteḥ kriyamāṇāni guṇaiḥ karmāṇi sarvaśaḥ (BG 3.27). Guṇaiḥ karmāṇi. Whatever is being done, that is by the interaction of the three modes of material nature. Actually, it is the prakṛti, or pradhāna. Pradhāna change, come into manifestation, that is called prakṛti. And there are twenty-four elements, and they are changing, or growing, whatever you say. This is Sāṅkhya philosophy. Unfortunately, people are not given lesson about the Sāṅkhya philosophy in universities, in . . . if they are given in some philosophical classes—that atheistic philosophy of Kapila, Sāṅkhya philosophy, but not this Sāṅkhya philosophy, theistic Sāṅkhya philosophy.