ज्ञानमात्मोभयाधारस्ततो देहेन्द्रियासव: ॥ १९ ॥
tatrārthāḥ pañca khādayaḥ
sapta — seven; eva — indeed; dhātavaḥ — elements; iti — thus saying; tatra — therein; arthāḥ — the physical elements; pañca — five; kha-ādayaḥ — beginning with ether; jñānam — the spirit soul, who is the possessor of knowledge; ātmā — the Supreme Soul; ubhaya — of both (the seen nature and the jīva who is its seer); ādhāraḥ — the fundamental basis; tataḥ — from these; deha — the body; indriya — senses; asavaḥ — and vital airs.
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.