as the attribute of water.  All solid substances are of earth, as also bones, teeth, nails, beard, the bristles on the body, hair, nerves, sinews, and skin.  The nose is called the sense of scent.  The object of that sense, viz., scent, should be known as the attribute of earth.  Each subsequent element possesses the attribute or attributes of the preceding one besides its own. [1083] In all living creatures again are the (three) supplementary entities (viz., avidya, kama, and karma).[1084] The Rishis thus declared the five elements and the effects and attributes flowing from or belonging to them.  The mind forms the ninth in the calculation, and the understanding is regarded as the tenth.  The Soul, which is infinite, is called the eleventh.  It is regarded as this all and as the highest.  The mind has doubt for its essence.  The understanding discriminates and causes certainty.  The Soul (which, as already said, is infinite), becomes known as Jiva invested with body (or jivatman) through consequences derived from acts.[1085] That man who looketh upon the entire assemblage of living creatures to be unstained, though endued with all these entities having time for their essence, has never to recur to acts affected by error.’"[1086]

SECTION CCLIII

“Vyasa said, ’Those that are conversant with the scriptures behold, with the aid of acts laid down in the scriptures, the Soul which is clothed in a subtile body and is exceedingly subtile and which is dissociated from the gross body in which it resides.[1087] As the rays of the Sun that course in dense masses through every part of the firmament are incapable of being seen by the naked eye though their existence is capable of being inferred by reason, after the same manner, existent beings freed from gross bodies and wandering in the universe are beyond the ken of human vision.[1088] As the effulgent disc of the Sun is beheld in the water in a counter-image, after the same manner the Yogin beholds within gross bodies the existent self in its counter-image.[1089] All those souls again that are encased in subtile forms after being freed from the gross bodies in which they resided, are perceptible to Yogins who have subjugated their senses and who are endued with knowledge of the soul.  Indeed, aided by their own souls, Yogins behold those invisible beings.  Whether asleep or awake, during the day as in the night, and during the night as in day time, they who apply themselves to Yoga after casting off all the creations of the understanding and the Rajas born of acts, as also the very puissance that Yoga begets, succeed in keeping their linga form under complete control.[1090] The Jiva that dwells in such Yogins, always endued with the seven subtile entities (viz., Mahat, consciousness, and the five tanmatras of the five elemental entities), roves in all regions of bliss, freed from decrepitude and death.  I say ‘always’, and ‘freed from death’