Earth and the essence of earth; water and the essence of water; fire and the essence of fire; air and the essence of air; ether and the essence of ether; the eye and the visible; the ear and the audible; the nose and the smellable; taste and the tastable; the skin and the tangible; speech and the speakable; the hands and the graspable; the organ of generation and the enjoyable; the organ of excretion and the excretable; the mind and the thinkable; the intellect and the conceivable; the ego and the object of egotism; the memory and the memorable; the illumination and the illuminable; Prāṇa and the supportable.

This is the most complete catalog of Sāṅkhya ontology in the Upaniṣads. Everything is presented in pairs: the element/object and its essence/capacity:

• The five elements (pañca-mahābhūta) and their tanmātras (subtle essences)
• The ten organs of knowledge and action (indriya) and their viṣayas (objects)
• The four aspects of antaḥkaraṇa (internal instrument): manas, buddhi, ahaṅkāra, citta
• Tejas (illumination) and Prāṇa (life)

All this “rests in the Supreme Self” like birds in a tree. All these pairs are nāma-rūpa — name and form, the two aspects of manifestation. The Ātman is the silent witness of all this, the formless Consciousness in whom everything rests.