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XXIV] Kapila's philosophy in the Bhāgavata-purāna 31 this view there would be twenty-six categories. But, when one thinks that there is not the slightest difference between the puruşa (or the individual soul) and God, the conception of the latter as separate from the former becomes quite unnecessary; on this view there would be only twenty-five categories. Again, those who reckon nine categories do so by counting puruşa, prakşti, mahat, ahamkāra and the five tanmātras. In this view knowledge (jñāna) is regarded as a transformation of the gunas, and (praksti being nothing more than the equilibrium of the gunas) knowledge may also be regarded as identical with prakti; similarly actions are to be regarded as being only transformations of rajas and ignorance as transformation of tamas. Time (kāla) is not regarded here as a separate category, but as the cause of the co-operative movement of the gunas, and nature (svabhāva) is identified with the mahattattva. The cognitive senses are here included within the cognitive substance of sattva, the conative senses within the rajas, and the cognitions of touch, taste, etc. are regarded as the fields of the manifestations of the senses and not as separate categories. Those who reckon eleven categories take the cognitive and conative senses as two additional categories and, considering the sensations of touch, taste, etc. as being manifestations of the senses, naturally ignore their claim to be considered as categories. In another view prakịti, which is moved into activity by the influence of puruşa, is regarded as different from it, and thus there are the two categories of purusa and praksti, then are the five tanmātras, the transcendental seer and the phenomenal self; thus there are nine categories in all. Upon the view that there are six categories, only the five elements and the transcendent self are admitted. Those who hold that there are only four categories admit only the three categories of light-heat (tejas), water and earth, and accept the transcendent self as the fourth. Those who hold that there are seventeen categories admit the five tanmätras, five elements and five senses, manas and the self. Those who hold that there are sixteen categories identify manas with the self. Those who hold that there are thirteen categories admit the five elements (which are identified with the tanmātras), the five senses, manas, and the transcendent and the phenomenal selves. Those who admit only eleven categories accept only the five elements, five senses and the self. There are others, again, who admit eight prakstis and the puruşa, and thus reduce the
