I am form, taste, aroma, touch and sound; ahaṅkāra; the mahat-tattva; earth, water, fire, air and sky; the eleven senses; the living entity; prakṛti; the modes of goodness, passion and ignorance; and Brahman. I am all of these items, along with knowledge of them, and the determination of truth resulting from that knowledge. Having indicated vibhūtis by showing the best of a group or the key element in a relationship, again the Lord describes them all in general, in two and half verses. The list of elements indicates the tan-mātras. Aham is ahaṅkāra. Mahān is mahat-tattva. These seven are the modifications of prakṛti. The transformation (vikāraḥ) refers to the five gross elements and the eleven senses. This makes sixteen. Puruṣaḥ refers to the jīva. Avyaktam is prakṛti. The total is now twenty-five elements. It is said: mūla-prakṛtir avikṛtir mahad-ādyāḥ prakṛti-vikṛtayaḥ sapta | ṣoḍaśakaś ca vikāro na prakṛtir na vikṛtiḥ puruṣaḥ || Mūla-prakṛti is unchanged. Transformations of prakṛti are seven (mahat-tattva, ahaṅkāra and five tan-mātras), which further transform into sixteen (five gross elements and eleven senses). Prakṛti remains separate and puruṣa do not transform. Sāṅkhya-kārikā by Īśvara-kṛṣṇa I am also the guṇas of prakṛti known as rajas, tamas and sattva and I am Brahman (param). I am everything. I am the knowledge of these enumerated elements and the result, determination of truth.