ṣaḍ ity atrāpi bhūtāni
pañca ṣaṣṭhaḥ paraḥ pumān
tair yuita ātma-sambhūtaiḥ
sṛṣṭvedaḿ samapāviśat
shat -- six; iti -- thus; atra -- in this theory; api -- also; bhutani -- the elements; panca -- five; shashthah -- the sixth; parah -- the transcendental; puman -- Supreme Personality; taih -- with those (five gross elements); yuktah -- conjoined; atma -- from Himself; sambhutaih -- created; srishtva -- sending forth; idam -- this creation; samupavisat -- He entered within it.
Srila Sridhara Svami states that according to this philosophy, the ordinary living entity is included within the category of the Supersoul. This theory thus accepts only the Supreme Personality of Godhead and the five physical elements.