The great elements: great because they pervade all modifications, and subtle; the gross ones will be spoken of later by the word 'objects within the range of the senses'. The ego-sense, the cause of the great elements, marked by the notion 'I'. The cause of the ego-sense is the intellect, marked by determination. The cause of that is the unmanifest alone, not the manifest, the undifferentiated, the power of the Lord, of which it was said 'My māyā, hard to cross' (Gītā 7.14). The word 'alone' is to fix the Nature: just this much, divided eightfold, is the Nature; the word 'and' is for the conjunction of the divisions. The senses, ten: hearing and the rest, the five, since they produce cognition, are the senses of cognition; speech, hand and the rest, the five, since they accomplish action, are the senses of action; those ten. And one, the mind, the eleventh, made of resolving and the rest. And the five ranges of the senses, the objects sound and the rest. These the Sāṅkhyas call the twenty-four principles.

Desire, aversion, pleasure, pain, these are called the effects of the field, the changes of the field. Although desire, aversion, pleasure, and pain are properties of the self, still, since they are occasioned by the self's connection with the field, they are called, as effects of the field, the changes of the field. That they are properties of the person will be said in 'the person is said to be the cause in the experiencing of pleasures and pains'. The aggregate, the upholding-base of the conscious one: the upholding-base is the support; it is the aggregate of elements that has arisen as the support of the conscious one who experiences pleasure and pain and is accomplishing both enjoyment and release. So it is said: the field is the aggregate, of the form of the elements, begun by the substances from primal matter down to earth, the support of the senses, undergoing the changes of desire, aversion, pleasure, and pain, having for its purpose the being the support of the conscious one's experience of pleasure and pain. This field, in brief, with its changes and its effects, has been told. Now the qualities that are to be taken up, as means to the knowledge of the self, among the effects of the field, are told.

This is a brief sub-gloss. For a fuller reading of this verse, see Madhusūdana, Śaṅkara, or Rāmānuja above.

Madhvacharya does not comment on this verse.