Each half of the tāmasa aspect of each subtle element (tanmātra) is combined with one-eighth of each of the tāmasa aspects of the other four subtle elements. The new part divides itself, according to the same formula, into infinitely more complex forms, and so on. This explains, or if you prefer, symbolizes, the complexity of the world in the waking state.

This model also indicates that, according to Vedānta, the gross five elements that form the basis of coarse matter (virāṭ or vaiśvānara) never exist in their pure, coarse state (mahābhūtas) in the waking state (jāgrad avasthā). Only the subtle elements are initially pure. And then, according to a certain model, they decompose into the subtle organs. This also includes the five sensory organs, which originate from the same subtle elements and are connected to the bhūta saṅghāta, the composition of elements in the world.

Pañcīkaraṇam means something like ‘coming (karaṇam) from five (pañca), changing into five’.

We must realize that this is merely a model for applying Vedāntic methodology, just like contemporary scientific models. What is Vedāntic methodology? Constructing the model, demonstrating that they are objects, dependent (mithyā) on their subject and substrate, existence itself, shining as consciousness (satya). Then understanding, on the authority of the Vedas (īśvara itself), that objects are nothing other than the subject: advaita. After realizing this, subject and object dissolve as the non-dual self.

Thus, we obtain the following diagram. The dark color of coarse matter, and its substrate, tamas, expresses the darkness, inertness, and lifelessness of coarse matter itself.