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[[Panchamahabhuta]] (the five fundamental elements, [[akasha]], [[vayu]], [[tejas]], [[aap]] and [[prithvi]]), [[soul]], [[mind]], [[time]] and [[dik]] (orientation in space) are collectively called [[dravya]] (elements). [[Dravya]], when supplemented with sense organs, form the sentient being, while without them would be insentient. [48]

[[Panchamahabhuta]] (the five fundamental elements, [[akasha]], [[vayu]], [[tejas]], [[aap]] and [[prithvi]]), [[atma]](soul), [[manas]](mind), [[kala]](time) and [[dik]] (orientation in space) are collectively called [[dravya]] (elements). [[Dravya]], when supplemented with sense organs, form the sentient being, while without them would be insentient. [48]

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Sense objects (''shabda, sparsha, rupa, rasa, gandha'' (sound, touch, sight, taste and smell respectively), properties beginning with ''guru'' (twenty properties like ''guru, laghu'', etc), [[buddhi]] (intelligence) and ending with [[prayatna]] (effort),properties beginning with ''para'' are called [[guna]]. The movement initiated by (the attribute of [[atma]]) ''prayatna'' (effort) is called [[karma]] (action).[49]

Sense objects ''shabda, sparsha, rupa, rasa, gandha'' (sound, touch, sight, taste and smell respectively), properties beginning with ''guru'' (twenty properties like ''guru, laghu'', etc), [[buddhi]] (intelligence) and ending with [[prayatna]] (effort),properties beginning with ''para'' are called [[guna]]. The movement initiated by (the attribute of [[atma]]) ''prayatna'' (effort) is called [[karma]] (action).[49]

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