Veṅkaṭa-nátha has given the following distribution of things:—

"Those who know it have declared the principle to be twofold, substance and non-substance;

"Substance is dichotomised as unsentient and sentient; the former being the unevolved (avyakta), and time.

"The latter is the 'near' (pratyak) and the 'distant' (parák); the 'near' being twofold, as either soul or the Lord;

"The 'distant' is eternal glory and intelligence; the other principle some have called the unsentient primary."

Of these—

"Substance undergoes a plurality of conditions; the originant is possessed of goodness and the other cords;

"Time has the form of years, &c.; soul is atomic and cognisant; the other spirit is the Lord;

"Eternal bliss has been declared as transcending the three cords (or modes of phenomenal existence), and also as characterised by goodness;

"The cognisable manifestation of the cognisant is intelligence; thus are the characteristics of substance summarily recounted."