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The Samkhya-Yoga and the Jaina Theories of Pariņāma
May not 'parinamayet' here be used in the sense of a process similar to the one which turns the digested food into blood. Thus, the sense here might be akin to that found in medical works. The general meaning of 'carrying a thing to another state', is of course implied but here it seems to have this specific sense.
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In the Praśna Up.9 we have an account of how all things are resolved into the Imperishable in the order of the five elements with the corresponding matras or subtle elements and this distinctly refers to the elements of the Samkhya. Again as Prof. Ranade10 points out, the conception of Linga-sarira of the later Samkhya philosophy is already adumbrated for us in the Praśna which reiterates from time to time the nature of the Purusa with sixteen parts. Thus, one passage, VI. 2. says that 'in this body verily is that Being who is made up of sixteen parts.' Another passage VI. 4 gives us the constituents of this Person such as breath, space, air etc. which are more or less mythological but which nevertheless point to the similarity of idea.
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The Maitrāyaṇi Up. is assigned a very late date and is often not included in the thirteen Upanisads. The mention of Sattva, Rajas and Tamas by name, the exposition of the five subtle elements, the enunciation of the five gross elements and reference to the Samkhya categories. viz. Kṣetrajña, Sāṁkhya, adhyavasaya and linga all occur in this Upanisad.11
From the foregoing review, it would appear that general ideas underlying Samkhya philosophy such as those of change and permanence, derivation of the world from one principle, three colours etc, occur in the earlier portions of the Śrauta
9 ‘पृथिवी च पृथिवीमात्रा चापश्चापोमात्रा च तेजश्च तेजोमात्रा च वायुश्व वायुमात्रा चाकाशश्चाकाशमात्रा च एतत्सर्वं परेऽक्षरे आत्मनि
संप्रतिष्ठते । ' IV. 8
10 'Constructive Survey of Upanisadic Philosophy' p, 183.
11 A detailed account of Samkhya ideas in this Upanisad is found in Keith's Samkhya System, p. 13-14 and Das Gupta's Yoga Philosophy, p. 29 to 31.