66 Srimad-Bhagavatam [Canto 7, Ch. 7
astau prakrtayah proktds
traya eva hi tad-gunah
vikadrah sodasacaryaih
puman ekah samanvayat

astau—eight; prakrtayah—material energies; proktah—it is said;
trayah—three; eva—certainly; hi—indeed; tat-gunadh—the modes of
material _ energy; vikarah —transformations; sodosSa —sixteen;
acaryaih—by the authorities; puman—the living entity; ekah—one;
samanvayat—from conjunction.

TRANSLATION

The Lord’s eight separated material energies, the three modes of
material nature and the sixteen transformations [the eleven senses
and the five gross material elements like earth and water] —within
all these, the one spiritual soul exists as the observer. Therefore all
the great acaryas have concluded that the individual soul is condi-
tioned by these material elements.

PURPORT

As explained in the previous verse, ksetresu dehesu tathatma-yogair
adhyatma-vid brahma-gatim labheta: “A spiritually advanced person
can understand how the spiritual particle exists within the body, and
thus by cultivating spiritual knowledge he can attain perfection in spiri-
tual life.” The intelligent person who is expert in finding the self within
the body must understand the eight external energies, which are listed in
Bhagavad-gita (7.4):

bhimir apo ’nalo vayuh
kham mano buddhir eva ca
ahankara itiyam me
bhinna prakrtir astadha

“Earth, water, fire, air, ether, mind, intelligence and false ego—all
together these eight comprise My separated material energies.” Bhiimi,
earth, includes all the objects of sense perception—riipa (form), rasa
