According to the Sankhya philosophy, the reactive state of the mind called Buddhi or intellect is the outcome, the change, or a certain manifestation of the Mahat or Cosmic Mind. The Mahat becomes changed into vibrating thought; and that becomes in one part changed into the organs, and in the other part into the fine particles of matter. Out of the combination of all these, the whole of this universe is produced. Behind even Mahat, the Sankhya conceives of a certain state which is called Avyakta or unmanifested, where even the manifestation of mind is not present,but only the causes exists. It is also called Prakriti. Beyond this Prakriti, and eternally separate from it, is the Purusha, the soul of the Sankhya which is without attributes and omnipresent.

The Purusha is not the doer but the witness. The illustration of the crystal is used to explain the Purusha. The latter is said to be like a crystal without any colour, before which different colours are placed, and then it seems to be coloured by the colours before it, but in reality it is not. The Vedantists reject the Sankhya ideas of the soul and nature. They claim that between them there is a huge gulf to be bridged over. On the one hand the Sankhya system comes to nature, and then at once it has to jump over to the other side and come to the soul, which is entirely separate from nature. How can these different colours, as Sankhya called them, be able to act on that soul which by its nature is colourless? So the Vedantists, from the very first, affirm that this soul and this nature are one*.

Even the dualistic The Vedanta and the Sankhya philosophy are very little opposed to each other. The Vedanta God developed out of the Sankhya's Purusha. All the systems take up the psychology of the Sankhya. Both the Vedanta and the Sankhya believe in the infinite soul; only the Sankhya believes there are many souls. According to the Sankhya, this universe does not require any explanation from outside. The Vedanta believes that there is the one Soul, which appears as many; and we build on the Sankhya's analysis.

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