Veerambotlayya said, “Mother! I’m going to tell you of what elements this body is composed of. Listen with full focus.”
“This body is formed with five elements (Pancha Bhootas) viz. Sky, Earth, Water, Fire, and Air. The separate division of these Pancha Bhootas is called as ‘Panchi Karanam’, they are,
1. Mano, Buddhi, Chit, Ahankaram are four parts of our Antahkarana (conscience) which are formed out of Akasa Bhootam (sky)
2. Samana, Vyana, Udana, Apana, Prana are parts of Pancha Prana which are formed out of Vayu Bhootam (Air)
3. Five Gyanendriyas like ability to hear, see, taste etc. are formed out of Agni Bhootam (Fire)
4. Sabdham, Sparsam, Roopam, Rasam, Gandham are 5 items formed out of Jala Bhootam (water)
5. Vak, Pani, Padam, Gudam, Guhyam are five karmendriyas which are formed out of Prudhvi Bhootam (Earth)
“These Panchabhoota, Pancha-Tanmaatra after becoming Pancheekrutam all indriyas, all vikaras, the three gunas (Satva, Rajo, Tamo) together with Sthoola (gross), Sukshma (subtle), and Kaarana (causal) bodies and Kama, Krodha, Lobha, Moha, Dwesha, Mada Maatharya kind of arishadvargas Jeeva (Soul) remains fettered”.
“Once a man uplifts himself above all these qualities and realizes his true form of the Jeeva he becomes freed of all attachments. With that Atma Gyana (knowledge of the self), when one realizes the Paramatma (Supreme Soul), he finds everywhere the presence of that only god”.
In this way Sri Veerambotlayya preached Sankhya Sutram to his mother. With this, his mother became very much pleased and said, “Son! Please tell me the way to realize that supreme Para-Brahman”
Hearing this Veerambotlayya started describing ‘Tarakaopadesam’.
Here this concept has been presented in short. The same thing would repeat in much more finer details when Veera Brahmendra Swami teaches the same to his disciple Siddhaya.