Thus the attributes and characteristics of the five physical elements are described. The objects of sense organs are sound, touch, vision, taste and smell, which constitute the attributes of gross mahabhuta.
या यदिन्द्रियमाश्रित्य जन्तोर्बुद्धिः प्रवर्तते| याति सा तेन निर्देशं मनसा च मनोभवा ||३२||
[Process of perception] The perceptual faculty of living beings shapes itself depending upon the contact it has with the various sense faculties. Mental perception like anxiety or sorrow is also based on the contact of perceptual faculty with the mental faculty.
अङ्गुल्यङ्गुष्ठतलजस्तन्त्रीवीणानखोद्भवः| दृष्टः शब्दो यथा बुद्धिर्दृष्टा संयोगजा तथा ||३४||
Just as the same sound differs according to how it is produced out of friction in the finger and the thumb, and the veena (musical instrument with strings) and nail, so does the perceptual faculty differ according to its production from out of the mutual contacts with the soul, sense organs, mind and objects of sense organs.
[Rashi purusha (Holistic human being)] Among the various types of Purusha described in the first few verses of this chapter, rashipurusha is one form that consists of 24 tattvas i.e. avyakata, mahat, ahankara, five tanmatras five mahabhuta and ten [indriya]] and manas. Since this specific combination is considered superior, a purusha of this type is called rashipurusha in Ayurvedic science. Of these tattvas, avyakta serves as an excellent coordinator of perceptual faculties, sense organs, mind and the objects of the senses. Thus a combination of the above mentioned (verses 17-35) twenty four elements is known as Purusha.