Bhútatattva: As has been discussed earlier, saiṋcara is a process of analysis and as such it transforms one into many. Avidyámáyá is the operative force behind its multicreative characteristics. At different phases of this saiṋcara, bhútas with their peculiar properties come into existence.

The significance of the term bhúta is “created being”. In the general sense the term bhúta refers to the past. It has already been said that through the influence of the sentient force on Puruśottama, Mahattattva comes into being; by the activation of the mutative force this Mahattattva is metamorphosed into Ahaḿtattva; and afterwards the static force converts a part of the subjectivated “I” into the objectivated “I” or done “I” or citta of the Cosmic Entity. This combination of Mahattattva, Ahaḿtattva and citta is what is known as Cosmic Mind. The stages of transformation of Cosmic Consciousness prior to the exhibition of Cosmic citta are not objective realities in the strict sense of the term, and as such the existence of the Cosmic Mind cannot be established unless and until its psychic projection is logically dealt with.

Even after the formation of citta, static Prakrti goes on influencing the Cosmic citta more and more and results in further crudification or decrease in the intermolecular and interatomic spaces and gradual increase in the chemical affinity. In the first phase of this crudification the chemical affinity permits the transmission of sound waves only. Hence at a stage when the citta, getting a bit cruder, is able to carry sound waves, it is said that ákásha, or the ethereal body, has been formed. This ákásha is the first rudimental factor on the physical level.

The continued influence of static Prakrti goes on increasing the chemical affinity and decreasing the intermolecular and interatomic spaces, making the factor or bhúta still more crude than ákásha, and enables the second factor to carry the wave or sensation of touch over and above the extant capacity of transmitting sound waves. The second factor is váyutattva or aerial factor.

As a result of the ever-increasing influence of static Prakrti, there takes place an internal clash in the váyubhúta giving rise to sparks of light; that is, the váyubhúta is slowly converted into a luminous factor or tejastattva. The sense of vision or radiation of rúpatanmátra is the special property of this third factor.

With the continued action of the static principle, the liquid body and finally solid structures are formed. The liquid entity is perceptible by the additional sense of taste (or flow) and the solid body by the further addition of the sense of smell.

The above formations are not abrupt but gradual. The intermediate stage between citta and ether is neither an abstract nor matter. Similarly the sun is at an intermediate stage between the aerial and the luminous factors. The earth in its infancy was in a stage that can be termed neither luminous nor liquid. Gradually it was converted into a liquid body and slowly the outer surface was turned into solid. In its inner body the earth is still in liquid form; and in the more interior portion the luminous and gaseous factors are being slowly converted into liquid.

Each and every bhúta is accessible to a certain sense of conceptions or perceptions, by which the sensory organs recognize or classify it. Various combinations of these bhútatattvas result in the physical creation, first of the inanimate, and later of the animated structures. The very start of the animated stage is the beginning of the process of pratisaiṋcara.

The crudest solid is the final stage of saiṋcara. The energy or práńa working therein slowly gets converted into práńáh, vital energy. This vital energy functions as the direct cause of life and thus controls the activities of the animated physical structure. Hereafter the circle of pratisaiṋcara starts functioning with the coordinated cooperation of the práńáh and mind. But in the absence of a congenial environment for the práńáh to get expressed, as in the case of dead or dying celestial bodies, the physical structure will explode owing to ever-increasing internal pressure. This explosion is called jad́asphot́a. Dissociated component factors (dissociated as a result of jad́asphot́a) get mingled up with their respective tattvas.

This process of jad́asphot́a, as a result of which the crudest factor, solid, gets converted into certain subtler factors, may be termed “negative saiṋcara”: the solid factor can never, as a result of negative saiṋcara or jad́asphot́a, be transformed into a factor subtler than the subtlest physical factor, that is, the ethereal factor, because were it converted into the next subtler factor, citta, it would mean the withdrawal of the thought-waves of the Macrocosm.

Thus the only logical exposition is to say that the bhútas are not any new stuff but only the crudified forms of Cosmic citta, which get manifested at different stages of the saiṋcara process when the intermolecular and interatomic spaces decrease and chemical affinity increases due to the external pressure of static Prakrti.

Tanmátratattva: Tat + mátra = tanmátra. In Sanskrit tat means “that”, mátra means “minutest quantity”. Hence the term tanmátra denotes a microscopic fraction of “that” (of “that bhúta”).

According to the philosophy of Ananda Marga, Brahma Cakra – the Cosmic Circle – is but a Cosmic dance in which every created object, under the magic spell of the Cosmos, is moving in proper harmony and rhythm. In other words, it may be said that an object or objectivity is nothing but a wave motion within the body of the Cosmos. The philosophy of Ananda Marga thus establishes the wave theory of modern science through an independent logical outlook, and that life consists only of an ocean of waves.

Every bhúta from the ethereal to the solid is in an eternal flow. The very existence of bhútatattva is just a pattern of waves, a microscopic fraction of waves taken in a collective form by the sensory-organs-cum-citta. These microscopic fractions carried through waves are called tanmátras. Hence tanmátras are nothing but the waves produced by the objects concerned as a result of reflection of the subtler bhúta on the cruder ones. Tanmátras in the mathematical sense are not something homogeneous. They are heterogeneous in character and their heterogeneity gives rise to the varieties in the perceptible external world. This heterogeneity is specialized by the difference in wavelengths amongst different tanmátras within or without the scope of any particular bhúta.

Ákásha or ethereal factor is more or less a theoretical factor and being the subtlest of all the bhútas has got the maximum wavelength, so its flow faces no physical hindrance, whereas the other bhútas do face some. A wave can move freely only when it is in harmony with previous waves and their curvatures. A wave can pass through an object where there is no physical obstruction or hindrance from a subtler wave, that is, subtler waves can pass through cruder waves; and under such circumstances there is always an adjustment of wavelengths resulting in the creation of physical diversities. Proper adjustment of wavelength means adjustment at the two pauses of the waves – the sentient pause and the static pause. The sentient pause in the wave denotes the point where upward momentum is finally exhausted and the wave is just about to start downward movement, and the static pause is at the point where downward movement has ended and upward motion is just about to start. They represent the crest and trough of physical science. The greater the wavelength of any bhútatattva, the more is the chance of this adjustment of the striking waves passing through.

When an object permits the passage of a wave, it does not come within the scope of sensory nerves, but when the wave does not get such a passage, that is, it is reflected back, under such circumstance only is there a perception of its existence by our sensory nerves.

Let us examine the process of actual perception and see how it occurs. It has been shown earlier that the existence of a physical structure is nothing but a state of continuous vibration. The very existence demands eternal movement. This vibration creates waves which strike the gateways of the organs. A sympathetic vibration within the sensory nerve occurs which is conveyed to the site of the actual organ in the brain. In the brain the unit citta takes the form of the vibration and the ego feels that it is perceiving its object. For example, when the light waves coming from an object strike the retina of the eye, the optical nerve creates a similar vibration in the optical fluid and conveys the vibration to a point in the brain known as cakśu indriya. Citta takes the form of the object and ahaḿtattva or ego feels – “I am seeing the particular object.” Thus actual perception is made through a process in the different nerves carrying vibrations from the gateways of the organs to the sites of the particular organs in the brain. This is the case with taste perception and other sensory activities. If any of the sensory nerves be defective, that type of perception will not be experienced by the ego. In other words, the objective perception is always attributed with the merits and demerits of the sensory nerves. The type of vibration radiated by an object may be termed the “out-going tanmátra”, and the particular wave received by the sensory nerves is known as the “incoming tanmátra”.

Indriyatattva: The mind is the master which perceives, orders and acts, and this it does with the help of indriyas, both sensory and motor. The indriyas or organs are ten in number – five sensory and five motor. The function of the sensory indriyas is to receive the different tanmátras and that of the motor indriyas is to create tanmátras according to the inherent saḿskára and transmit them in an extroversial style.

A very important point to be noted here is that the immanent capacity of an object, whether ethereal or solid, for discharging tanmátras, remains the same. Any increase in the number of sense perceptions does not affect the total intensity of perception. It remains constant in a mathematical manner. If the solid can transmit the five fundamental perceptions of sound, touch, form, taste and smell with equal intensity, it does not mean that each and every perception of this solid tanmátra will have the same intensity of sound waves transmitted by the ethereal body. The ethereal body having the singular characteristic of transmitting sound waves has the collective intensity of all the five tanmátras transmitted by the solid body having the multilateral sensory functions.

Sensory organs: These are five in number – (1) cakśuh (eye), (2) karńa (ear), (3) násiká (nose), (4) jihvá (tongue) and (5) tvak (skin). Their functions are – darshana (to see), shravańa (to hear), ághráńa (to smell), ásvádana (to taste), and sparshana (to touch), respectively. According to the process of perception they help the mind in assimilating the tanmátras.

The motor organs or karmendriyas are also five in number. They are (1) vák (vocal cord), (2) páńi (hand), (3) páda (leg), (4) páyu (anus) and (5) upastha (genitary organ). Their functions are – kathana (to speak), shilpana (to work), carańa (to move), varjana (to let out waste) and janana (to give birth), respectively.

Organ	Passage	Controlling nerve
Upastha	Shukra Nád́ii	Aopasthya (controlling genitary organ)
Páyu	Shaunkhinii	Ashvinii (controlling anus)
	Vajráńii	Kuhu (controlling urinary organ)