The material body made of earth, the senses, their presiding devatās, prāṇa, intelligence, mind, citta, and ahaṅkāra, are not the ātmā. The external air, water, fire, ether and earth, the tan-mātras and prakṛti are not the ātmā. Rejection of the body and other things is explained. The body is not the ātmā, because it comes from earth like a pot. The senses, their devatās, prāṇa, intelligence, citta (sattvam), and ahaṅkāra are not the ātmā. Why? They are all supported by food like the body. Air, water, fire, ether and earth the five gross elements are not the ātmā. The tan-mātras and prakṛti (sāmyam) are not the ātmā because they are unconscious like a pot.