subtle to gross
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So little explanation is there. This is the transformation of the elements, how from sky, the air; from air, the fire; fire, water. Everything in that proportion is explained by Saṅkhya philosophy, how one after another, the form, taste, smell, touch are appreciated in different objects differently. Just like some eatable things-the form is appreciated by taste. The flower-the form is estimated by its smelling, aroma. So that is being explained.
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