Living entities must transcend material conditioning through devotional service to Krishna and realize their eternal spiritual nature.Listen — Srila Prabhupada Uvaca
Śrīmad-Bhāgavatam 3.26.15 — December 24, 1974, Bombay 741224SB-BOMBAY [36:15 Minutes] SB-03.26.15_741224SB-BOMBAY Nitāi: Oṁ namo bhagavate vāsudevāya. Oṁ namo bhagavate vāsudevāya. Oṁ namo bhagavate vāsudevāya. [devotees repeat] [leads chanting of verse, etc.] etāvān eva saṅkhyāto brahmaṇaḥ saguṇasya ha sanniveśo mayā prokto yaḥ kālaḥ pañca-viṁśakaḥ [SB 3.26.15] [break]
Prabhupāda: This chanting is chanting of the veda-mantra. Go on. Nitāi: [leads chanting of synonyms] [break] [03:04] "All these are considered the qualified Brahman. The mixing element, which is known as time, is counted as the twenty-fifth element." Prabhupāda: etāvān eva saṅkhyāto brahmaṇaḥ saguṇasya ha sanniveśo mayā prokto yaḥ kālaḥ pañca-viṁśakaḥ [SB 3.26.15] So saṅkhyāya, saṅkhyāta, saṅkhyāyati iti sāṅkhya.
This is Sāṅkhya philosophy, to know analytical study of the whole cosmic manifestation. That is called Sāṅkhya philosophy. It is physical. And the kāla is via media.
And then the soul and the Supersoul. So if we understand thoroughly this analytical study of the whole thing, then we know Sāṅkhya philosophy, saṅkhyāta, Sāṅkhya, in its numerically count. So twenty-four elements we have discussed yesterday: the five gross elements, and the five sense objects, and five knowledge-gathering senses and five working senses—twenty—and four internal senses—twenty-four—and then again, all under the control of time, the fifth, er, twenty-fifth. And above these there is the soul and Supersoul. That is spiritual.
These are all material, analytical study of the material composition of this cosmic manifestation. This is called Sāṅkhya philosophy. So here there is one word, brahmaṇaḥ saguṇasya. These twenty-four or twenty-five material elements is covering the Brahman, and therefore he is called saguṇa. There are two words generally used: saguṇa and nirguṇa.
Saguṇa means material, and nirguṇa means spiritual. So in the Bhagavad-gītā Arjuna is advised to come to the platform of nirguṇa. Traiguṇya-viṣayā vedā nistraiguṇyo bhavārjuna [Bg. 2.45]. That is the aim of life.
We are also Brahman. We are part and parcel of Brahman, Supreme Brahman; therefore we are also Brahman. Brahman realization is not very difficult thing, provided we want to realize. And how we want?