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XXIV] Kapila's philosophy in the Bhāgavata-purāņa 41 belongs to a person (abhimāna) as a cognizer and enjoyer of all experiences. The implication seems to be that the category of mahat manifests itself as the sense-faculties and the person who behaves as the cognizer, because these are the modes through which thought must interpret itself in order to realize its own nature as thought. The sāttvika aspect of the ahamkāra is called vaikārika, the rājasa character taijasa and the tāmasa aspect bhūtādi. It is well to point out here that this account greatly differs from the classical Sāmkhya in this respect, that the sense-power is here generated prior to ahamkāra and not from ahamkāra, and that, while the evolution of ahamkāra is regarded as the evolution of a separate category by the thought-movement of God, the sense-power is regarded only as modes or aspects of buddhi or mahat and not as separate categories. The only sense-faculty that is evolved through the thought-activity of God out of ahamkāra is manas, the reflective sense (cintanātmakam ahamkārikam indriyam). From the tamas aspect of ahamkāra as bhūtādi the infra-atomic sound-potential (sabda-tanmātra) is produced and from this the element of ākāša. Akāśa here is supposed to be of two kinds, as the maintainer of sound and as manifesting vacuity, unoccupation or porosity (avakāśa-pradayi). From the vaikārika ahamkāra the organs of hearing and speech are produced as categories through the thoughtactivity of God. In a similar manner the infra-atomic touchpotential (sparśa-tanmātra) is produced from the bhūtādi, and from this again air, as that which dries up, propels, moves and conglomerates, is produced; again, through the thought-activity of God the organ of touch and the active organ of grasping are produced, and in a similar manner the infra-atomic heat-light-potential (rūpa-tanmātra) is produced from bhūtādi and from that the element of heat-light; from the vaikārika also the visual organ and the conative organs of the two feet are produced, from the bhūtādi the infra-atomic taste-potential (rasa-mātra) is produced and from it water, and from the vaikārika ahamkāra the organ of taste and the genitals are produced; from the bhūtādi true infraatomic smell-potential (gandha-mātra) is produced, and from it earth; from the vaikārika-ahamkāra the organs of smell and of excretion are produced. Will, energy, and the five kinds of biomotor activities (prāna) are produced jointly from manas, ahamkāra and buddhi. The power (sakti) of Hari or Vişņu or Iśvara is one,