Learned circles consider a disciplic line bereft of a commentary on the Vedānta-sūtra to be unauthorized and useless. Śrīpāda Śaṅkarācārya's Vedānta commentary, entitled Śārīraka-bhāṣya, is the main commentary of the impersonal, monistic school. Among the Vaiṣṇavas, besides Śrīpāda Rāmānujācārya's commentary, Śrīla Baladeva Vidyābhūṣaṇa's Govinda-bhāṣya is the main commentary in the line of Lord Caitanya, known as the Mādhva-Gauḍīya-sampradāya.
Those who are keen to engage in deep discussions on the esoteric conclusions of the scriptures should certainly delve into the philosophy of the Vedānta-sūtra. The point to be emphasized is that a well-versed Vedānta philosopher is not a philosopher in the line of Śaṅkarācārya but is actually a Vaiṣṇava spiritual preceptor, a liberated soul.
According to the Vedas and the sages, the five gross elements are earth, water, fire, air, and ether. Material nature is produced from a combination of false ego (ahaṅkāra), the ingredients of the material energy (mahat-tattva), and the cause of the mahat-tattva (prakṛti). There are five knowledge-gathering senses and five working senses. The mind is the internal sense, the sixth knowledge-gathering sense. Form, taste, smell, touch, and sound are the five sense objects.
We have already enumerated these material ingredients in our description of the Sāṅkhya philosophy of the atheist Kapila. The kṣetra, or "field," is the combination of the twenty-four ingredients mentioned above. When these twenty-four ingredients interact the result is the transformation of material nature, which gives rise to the gross material body composed of five gross elements (pañca-mahābhūta), as a result of material desires, hate, enjoyment, lamentation, and so on. The shadow of consciousness in the form of mind and will are transformations of that field.