विभागः तत्कथ्यते प्रथमं पञ्च भूतानि पृथिव्यप्तेजो वाय्वाकाशा इति। पञ्च महाभूतानि तत एकैकतत्त्वात् द्वे द्वे इन्द्रिये भवतः एवं दशेन्द्रियाणि कर्ण नेत्र नासिका जिह्वा त्वचः इति पञ्च ज्ञानेन्द्रियाणि हस्तपाद पायु शिश्न मुखानीति पञ्चकर्मेन्द्रियाणि शब्द स्पर्श रूप रस गन्धेति पञ्चविषयाः। सतां दशेन्द्रियाणां देवताः दिशां सूर्य्यौ [अस्पष्ट] वरुणवायवः इति ज्ञानेन्द्रियाणां देवता इन्द्र विष्णु यमः प्रजापतिरग्निः इति कर्मेन्द्रियाणां देवताः। इति स्थूल शरीरम्। पञ्चप्राणास्तन्मात्रा मनोबुद्धिर्दशेन्द्रियसंघः सूक्ष्म शरीरम्। अविद्यावासनामयं कारण शरीरम्। (प्रश्न) ज्ञान किसको कहते हैं और विज्ञान किसको कहते हैं। और उचित संस्कार किसको कहते हैं? (उत्तर) प्रथम ज्ञान का उत्तर है कि सांख्य शास्त्र के अनुसार जड़ और चेतन अर्थात् प्रकृति और पुरुष का जो विभाग है वही ज्ञान है। क्या विभाग है, उसको कहते हैं। प्रथम प्रकृति यानी माया का विभाग दिखाते हैं कि पृथ्वी-जल-अग्नि-वायु-आकाश—यह पञ्च महाभूत हैं। पाँचों महाभूतों से दो-दो इन्द्रियाँ उत्पन्न हुई हैं अर्थात् एक-एक तत्त्व से दो-दो इन्द्रियाँ हुईं। इस तरह से दस इन्द्रियाँ उत्पन्न हुई हैं क्रमशः; अर्थात् आकाश से कर्ण और वाक्, वायु से त्वचा और हस्त, अग्नि से नेत्र और पाद, जल से जिह्वा और पायु, पृथ्वी से घ्राण और उपस्थ।
Fresh English translation
The division is now stated. First come the five elements: earth, water, fire, air, and space. These are the five great elements. From each principle two faculties arise, making ten faculties in all. Ear, eye, nose, tongue, and skin are the five faculties of knowledge; hand, foot, anus, generative organ, and mouth are the five faculties of action. Sound, touch, form, taste, and scent are the five fields of experience. The text then assigns presiding deities to the ten faculties. This aggregate is the gross body. The five vital breaths, the subtle elements, mind, understanding, and the ten faculties together constitute the subtle body. The causal body consists of ignorance and latent impressions. Question: What is called knowledge, what is called realized knowledge, and what is the proper sacred formation? Answer: The first answer concerning knowledge is this: according to Sāṃkhya teaching, knowledge is the discrimination of the inert from the conscious—that is, of prakṛti from puruṣa. What is this discrimination? First the text displays the divisions of prakṛti, or Māyā. Earth, water, fire, air, and space are the five great elements. Two faculties arise from each element, so ten faculties arise in sequence: from space, hearing and speech; from air, skin and hand; from fire, sight and foot; from water, tongue and evacuation; and from earth, smell and generation.