sapta -- seven; eva -- indeed; dhatavah -- elements; iti -- thus saying; tatra -- therein; arthah -- the physical elements; panca -- five; kha-adayah -- beginning with ether; jnanam -- the spirit soul, who is the possessor of knowledge; atma -- the Supreme Soul; ubhaya -- of both (the seen nature and the jiva who is its seer); adharah -- the fundamental basis; tatah -- from these; deha -- the body; indriya -- senses; asavah -- and vital airs.

According to some philosophers there are seven elements, namely earth, water, fire, air and ether, along with the conscious spirit soul and the Supreme Soul, who is the basis of both the material elements and the ordinary spirit soul. According to this theory, the body, senses, life air and all material phenomena are produced from these seven elements.