According to the Samkhya philosophy, Prakriti is the unmanifest, primal resource, thesum total of the universal energy that manifests itself in various material forms in different planes. The creative process (Shristi) begins when Purusha, the individual soul enters and becomes established in it. Out of this process evolve 24 bases, which are:
1. Mahat: the great principle (1)
2. Buddhi:the discriminating, reasoning and causative intelligence (2)
3. Ahamkara:the ego-principle (3)
4. Manas:the mind (4)
5. Panchendiryas:the five sense organs (eg: eye, tongue etc)(9)
6. Five karmendriyas: the five organs of action (14
7. Five tanmatras: the five subtle elements (19)
8. Five Panchabhutas:the five gross elements (earth, water etc)(24)
These are the evolutes. The Mahat (the Great One), is the first to emerge in this process of evolution. The Mahat is Prakriti or the primordial nature in its dynamic aspect. From the Mahat evolves buddhi and Manas. Buddhi is the principle of intelligence or the discriminating awareness and Manas is the mind consisting of pure consciousness. From Buddhi evolves ahamkara (used interchangeably for arrogance but the word means knowledge of the self or aham) or the feeling of individuality and separation and the five tanmatras of sound, touch smell, form or color and taste.
The rest of the principles arise from Manas, which are the five senses, the five organs of actions and the five gross elements. These are the 24 evolutes and together with the Purusha (individual soul) who joins with Prakriti to initiate this process, the number becomes 25.
The greatness of Samkyha lies in the fact that the evolution is depicted not as work of God, but as a process passing through different phases of change and transformation. Infact the original Samkhya did not accept the idea of an Absolute Principle or God behind creation. The individual soul or Purusha is the eternal principle which joins with Prakriti, another principle to establish its presence The individual soul is immortal It exists before emergence of other principles and will continue to exist even after all of the others disappear. dwaita and adwaita philosophies dwell on this distinction between aham and brahmam, the individual soul and universal soul, the former argues that both are mutually exclusive and the latter says that the former is the subset of the latter.
The Bhagavad gita picks up the basic aspects of Samkhya, but adds the principle of Supreme Self or Universal Purusha as the cause of all creation. According to the Bhagavad gita, the Purusha enters the Prakriti and manifests the entire creation. At the human level, the purusha is compared symbolically with a man and the Prakriti with a woman. At the microcosmic level a union between the two indeed leads to the creation of a new being, which can be compared to the Hiranyagarbha (the golden embryo) at the macrocosmic level. The concept of Prakriti as the source of material evolution, probably led to the popularity of the worship of Mother Goddess and led subsequently to the emergence of Tantricism during the post Gupta period.