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ŚB 8.16.30

नमोऽव्यक्ताय सूक्ष्माय प्रधानपुरुषाय च ।
चतुर्विंशद्गुणज्ञाय गुणसङ्ख्यानहेतवे ॥ ३० ॥
namo ’vyaktāya sūkṣmāya
pradhāna-puruṣāya ca
catur-viṁśad-guṇa-jñāya
guṇa-saṅkhyāna-hetave

Synonyms

namaḥI offer my respectful obeisances unto You; avyaktāyawho are never seen by material eyes; sūkṣmāyatranscendental; pradhāna-puruṣāyathe Supreme Person; caalso; catuḥ-viṁśattwenty-four; guṇa-jñāyathe knower of the elements; guṇa-saṅkhyānaof the sāṅkhya-yoga system; hetavethe original cause.

Translation

I offer my respectful obeisances unto You, the Supreme Person. Being very subtle, You are never visible to material eyes. You are the knower of the twenty-four elements, and You are the inaugurator of the sāṅkhya-yoga system.

Purport

Catur-viṁśad-guṇa, 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 sāṅkhya-yoga, which was inaugurated by Lord Kapiladeva. This sāṅkhya-yoga was again propounded by another Kapila, but he was an atheist, and his system is not accepted as bona fide.