The view of the Vyāsa-bhāshya is, I believe, now quite clear since we see that the mahat through the asmitā generates from the latter (as differentiations from it, though it itself exists as integrated in the mahat), the senses, and their corresponding gross elements.

Before proceeding further to trace the development of the bhūtādi on the tanmātric side, I think it is best to refer to the views about the supposed difference between the Yoga and the views of the Sāṃkhya works about the evolution of the categories. Now according to the Yoga view two parallel lines of evolution start from mahat, one of which develops into the ego, manas, the five cognitive and the five conative senses, while on the other side it develops into the five grosser elements through the five tanmātras which are directly produced from mahat through the medium ahaṃkāra.

Thus the view as found in the Yoga works may be tabulated thus:—

The view of the Śaṃkhya works may be tabulated thus:--

The place in the Vyāsa-bhāshya which refers to this genesis is that under viśeshāviśeshaliṅgamātrāliṅgāni guṇaparvāṇi, II. 19. There it says that the four bhūtas are ether, air, fire, water and earth. These are the viśeshas (specialised modifications) of the unspecialised modifications the tanmātras of sound, touch, colour, taste and smell. So also are the cognitive senses of hearing, touch, eye, tongue, and nose and the conative senses of speech, hand, feet, anus and the generative organ. The eleventh one manas (the co-ordinating organ) has for its object the objects of all the above ten senses. So these are the specialised modifications (viśeshas) of the unspecialised (aviśesha) asmitā. The guṇas have these sixteen kinds of specialised modifications (viśeshapariṇāma). The six unspecialised modifications are the sound tanmātra, touch tanmātra, colour tanmātra, taste tanmātra and smell tanmātra. These tanmātras respectively contain one, two, three, four, and five special characteristics. The sixth unspecialised modification is asmitāmātra. These are the six aviśesha evolutions of the pure being, the mahat. The category of mahat is merely a sign beyond the aviśeshas and it is there that these exist and develop.

In this Vyāsa-bhāshya the fully specialised ones, viśeshas, the grosser elements are said to have been derived from the tanmātras and the senses and manas, the faculty of reflection are said to have been specialised from the ego or asmitā. The tanmātras, however, have not been derived from the ego or asmitā here. But they together with asmitā are spoken of as the six slightly specialised ones, the five being the five tanmātras and the sixth one being the ego. These six aviśeshas are the specialisations of the mahat, the great egohood of pure Be-ness. It therefore appears that the six aviśeshas are directly derived from the mahat, after which the ego develops into the eleven senses and the tanmātras into the five gross elements in three different lines.

But let us see how Yoga-vārttika explains the point here:—

“But like the senses the tanmātras are also special modifications of the ahaṃkāra having specially modified characteristics such as sound, touch, etc., why, therefore, are they not mentioned as special modifications (viśeshas)? The answer is that those only are mentioned as special modification which are ultimate special modifications. The tanmātras are indeed the special modifications of the ego, but they themselves produce further special modifications, the bhūtas. The aviśeshas are explained as the six aviśeshas. The tanmātras are generated from the tāmasa ahaṃkāra gradually through sound, etc. The category of mahat which is the ground of all modifications, called also the buddhi, has six evolutionary products called the aviśeshas. Though the mahat and the prakṛti may also be regarded as the root-causes out of which the tanmātras have evolved, yet the word aviśesha is used as a technical term having a special application to the six aviśeshas only.” The modifications of these are from the buddhi through the intermediate stage of the ahaṃkāra, as has been explained in the Bhāshya, I. 45.