Srimad Bhagavatam 11.22.18-20 - Glories of GLANCE of the Lord (download mp3)
by Rudranath Prabhu at ISKCON Chowpatty
labdha-viryah srjanty andam
samhatah prakrter balat
As the material elements, headed by the mahat-tattva, are transformed, they receive their specific potencies from the glance of the Supreme Lord, and being amalgamated by the power of nature, they create the universal egg.
saptaiva dhatava iti
tatrarthah pañca khadayah
According to some philosophers there are seven elements, namely earth, water, fire, air and ether, along with the conscious spirit soul and the Supreme Soul, who is the basis of both the material elements and the ordinary spirit soul. According to this theory, the body, senses, life air and all material phenomena are produced from these seven elements.
Having explained His own viewpoint, the Lord now summarizes various other analytic methodologies.
sad ity atrapi bhutani
pañca sasthah parah puman
tair yukta atma-sambhutaih
Other philosophers state that there are six elements — the five physical elements (earth, water, fire, air and ether) and the sixth element, the Supreme Personality of Godhead. That Supreme Lord, endowed with the elements that He has brought forth from Himself, creates this universe and then personally enters within it.
Srila Sridhara Svami states that according to this philosophy, the ordinary living entity is included within the category of the Supersoul. This theory thus accepts only the Supreme Personality of Godhead and the five physical elements.