PURPORT

Catur-vimsad-guna, the twenty-four elements, are the five gross elements (earth, water, fire, air and ether), the three subtle elements (mind, intelligence and false ego), the ten senses (five for working and five for acquiring knowledge), the five sense objects, and contaminated consciousness. These are the subject matter of saṅkhya-yoga, which was inaugurated by Lord Kapiladeva. This saṅkhya-yoga was again propounded by another Kapila, but he was an atheist, and his system is not accepted as bona fide.