Beyond the twenty-four material elements lies the soul; spiritual knowledge begins where material science ends.Listen — Srila Prabhupada Uvaca
Śrīmad-Bhāgavatam 3.26.11–14 — December 23, 1974, Bombay 741223SB-BOMBAY [32:42 Minutes] SB-03.26.11–14_741223SB-BOMBAY Nitāi: "The aggregate elements, namely the five gross elements, the five subtle elements, the four internal senses, the five senses for gathering knowledge and the five outward organs of action, are known as the pradhāna." Prabhupāda: pañcabhiḥ pañcabhir brahma caturbhir daśabhis tathā etac catur-viṁśatikaṁ gaṇaṁ prādhānikaṁ viduḥ [SB 3.26.11] Pradhāna. Prakṛti, puruṣa, pradhāna. So pradhāna is the total material energy, which is called mahat-tattva. We have discussed this subject matter last night, mahat-tattva.
So mahat-tattva is the original total energy for material creation. Therefore Kṛṣṇa, Mukunda, is sometime described as mahat-padam. Mahat-padam. Mahat-padam means "under whose lotus feet this whole total material energy is resting." Samāśritā ye pada-pallava-plavaṁ mahat-padaṁ yaśo murāreḥ [SB 10.14.58].
Samāśritāḥ. Therefore we have to take shelter of the Supreme, under whose lotus feet this mahat-tattva is also resting. Mahat-padaṁ puṇya-yaśo murāreḥ. Puṇya-yaśaḥ.
If you glorify Kṛṣṇa, then we become pious. Therefore there are so many prayers to be offered to Kṛṣṇa. That is bhakti. Śravaṇaṁ kīrtanaṁ viṣṇoḥ smaraṇaṁ pāda-sevanam, vandanam [SB 7.5.23]. Vandanam means offering prayer.
This is also bhakti-mārga. So the total energy of material creation is called mahat-tattva, or pradhāna. Then, when the mahat-tattva is agitated by the three guṇas, then they become divided into twenty-four elements, catur-viṁśatikaṁ gaṇam—originally one, but agitated by the guṇas. Because material existence means the three guṇas.
When there is interaction of the three guṇas, then this one mahat-tattva becomes divided into twenty-four, catur-viṁśati tattva. This is called Sāṅkhya philosophy, to analyze and to study the twenty-four elements which is controlling the activities of the whole material world. That is called catur-viṁśati tattva. What are they?
Pañcabhiḥ. First the five elements, namely earth, water, fire, air, sky. This is pañcabhiḥ. Then next pañcabhiḥ, tan-mātra, means rūpa, rasa, gandha, śabda, sparśa.