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The Samkhya-Yoga and the Jaina Theories of Pariņāma epic,19 references to the Samkhya terms, viz. Mahat, Ahamkāra, and the three Gunas are to be found.20
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The Yajnavalkya Smrti, however, alludes to the categories of the Samkhya in greater detail.21
It gives a more systematic account of the Samkhya categories than the one found in the Manu-Smrti. It gives twenty-four categories viz., Avyakta - Atma, Buddhi, Individuation, eleven senses (five of preception, five of action, and mind), five Arthas (objects) and five Elements, pṛthivi etc. which agree in almost all the details with those of the classical Samkhya, except the substitution of the Arthas in place of the Tanmatrās of the classical Samkhya and the absence of the recognition of Prakṛti, the 24th principle, as distinct from the Puruşa, the twenty fifth principle. It is noteworthy that the whole series is said to evolve from the Avyakta ātmā who thus ceases to be a mere passive spectator as in the classical Samkhya. The Atma is said to have got entangled in the three Gunas. The same Atma freed from the bondage of the three Gunas is called ::, the highest self (st. 174), wherein takes place the dissolution of all the principles. This account, it may be noted, closely resembles the Mbh. view of twenty-four categories as well as the one given in the Caraka.
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The cosmogonic accounts of the Purānas mention all the categories of the classical Samkhya, by including the Tanmātrās
19 'Samkhya System' Keith, p. 44.
20 'उद्ववर्हात्मनश्चैव मनः सदसदात्मकम् ।
मनसश्चाप्यहंकारमभिमन्तारमीश्वरम् ||१४|| Manu Smrti 1.14
21
#gızaĦa ac81a' aaffù fagonfà a 1 विषयाणां ग्रहीतृणि शनैः पञ्चेन्द्रियाणि च ॥ १५॥ तेषां त्ववयवान्सूक्ष्मान् षण्णामप्यमितौजसाम् । सन्निवेश्यात्ममात्रासु सर्वभूतानि निर्ममे ||१६|| '
The three Gunas are elaborately described in XII. 24-52. II. 168-174