Thus the five bhfltas gross elements are produced. Since the products of these combinations, which are the gross Yoga Urdhva Prasarita Eka Padasana Pose elements possess the same attributes as their causes which are the subtle elements, there is an increase of one attribute in each gross element produced. Thus prakrti in the form of various products twenty-three in number, each one produced from a cause-and-effect relationship between prakrti and her productions, serves purusa, by the will of the supreme Lord, as the object of enjoyment. In this way, the universe composed of thirty-six tattvas has been analysed and described tattva by tattva. Prakrti, like may a kancuka, serves as a covering veil of purusa.
This is stated in the following verse: Creation, extending from prakrti down to prthvi earth, covers pure consciousness by providing a physical body in the same way a husk covers a grain of rice. 23 This creation, extending from prakrti down to prthvi earth, serves as the outermost cover to pure consciousness, like the husk covering a grain of rice. Pure consciousness is already covered by the veil of milytl, acting as a sheath kancuka. It is again covered by the veil provided by prakrti in the form of a physical body, which serves as its outermost cover, like the husk of a grain of rice, providing a wall-like covering to each individual being spiritual monad. These individual subjects, endowed with the tattvas, extending from the indriyas sense organs, also called the kalds, to the specific gross physical elements constituting the physical body, are technically called sakalas embodied beings.
There are also subjects who are devoid of specific gross physical elements, and are therefore disembodied. These are called the pralayakalas. Thus, the entire creation is comprised of seven kinds of subjects beginning with Siva and ending with the sakalas, and is presided over by both Rudra and ksetrajnas embodied beings.1 24 The sheaths kaficukas are of three kinds, the most subtle, the subtle, and the gross, as is stated in the following verse: Among the sheaths, the innermost subtlest one is the anava mala. The six kinds of sheaths kaficukas made from maya, etc.