Śrīmad-Bhāgavatam 8.16.30
నమోఽవ్యక్తాయ సూక్ష్మాయ ప్రధానపురుషాయ చ ।
చతుర్వింశద్గుణజ్ఞాయ గుణసఙ్ఖ్యానహేతవే ॥ ౩౦ ॥
namo ’vyaktāya sūkṣmāya
[namo ’vyaktaaya sookshmaaya]
pradhāna-puruṣāya ca
[pradhaana-purushaaya cha]
catur-viṁśad-guṇa-jṣāya
[chatur-vimshad-guna-jshaaya]
guṇa-saṅkhyāna-hetave
[guna-sankhyaana-hetave]
Word-for-word
namaḥ
—
I offer my respectful obeisances unto You
avyaktāya
—
who are never seen by material eyes
sūkṣmāya
—
transcendental
pradhāna-puruṣāya
—
the Supreme Person
ca
—
also
catuḥ-viṁśat
—
twenty-four
guṇa-jṣāya
—
the knower of the elements
guṇa-saṅkhyāna
—
of the sāṅkhya-yoga system
hetave
—
the original cause.
Blended reading (Sanskrit + English inline)
namo ’vyaktāya sūkṣmāya
namaḥ
I offer my respectful obeisances unto You
pradhāna-puruṣāya ca
catur-viṁśad-guṇa-jṣāya
guṇa-saṅkhyāna-hetave
avyaktāya
who are never seen by material eyes
sūkṣmāya
transcendental
pradhāna-puruṣāya
the Supreme Person
ca
also
catuḥ-viṁśat
twenty-four
guṇa-jṣāya
the knower of the elements
guṇa-saṅkhyāna
of the sāṅkhya-yoga system
hetave
the original cause.
I offer my respectful obeisances unto You, the Supreme Person. Being very subtle, You are never visible to material eyes. You are the knower of the twenty-four elements, and You are the inaugurator of the sāṅkhya-yoga system.
Purport
Catur-viṁśad-guṇa, the twenty-four elements, are the five gross elements (earth, water, fire, air and ether), the three subtle elements (mind, intelligence and false ego), the ten senses (five for working and five for acquiring knowledge), the five sense objects, and contaminated consciousness. These are the subject matter of sāṅkhya-yoga, which was inaugurated by Lord Kapiladeva. This sāṅkhya-yoga was again propounded by another Kapila, but he was an atheist, and his system is not accepted as bona fide.
— A.C. Bhaktivedanta Swami Prabhupāda
Gauḍīya Ācāryas
Viśvanātha Cakravartī Ṭhākura
Gauḍīya
Translation
I offer my respectful obeisances to the Lord who is invisible, fine, the Supreme Person, the knower of twenty-four qualities of the Vaiśeṣikas, the cause of the Sāṅkhya.
Twenty-four qualities such as form are propounded by the Vaiśeṣika philosophers, or it can refer to the twenty-four elements of Sāṅkhya philosophy. You are the knower of this philosophy. You are the originator of the Sāṅkhya scriptures (guṇa-saṅkhāna-hetave).
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Source: vedabase.io