The Naiyāyikas, however, think that the senses are generated by the gross elements, the ear for example by ākāśa, the touch by air and so forth. But Lokācāryya in his _Tattvatraya_ holds that the senses are not generated by gross matter but are rather sustained and strengthened by it. There are others who think that the ego is the instrumental and that the gross elements are the material causes in the production of the senses. The view of the _Vyāsa-bhāshya_ is, I believe, now quite clear since we see that the mahat through the asmitā generates from the latter (as differentiations from it, though it itself exists as integrated in the mahat), the senses, and their corresponding gross elements. Before proceeding further to trace the development of the bhūtādi on the tanmātric side, I think it is best to refer to the views about the supposed difference between the Yoga and the views of the Sāṃkhya works about the evolution of the categories. Now according to the Yoga view two parallel lines of evolution start from mahat, one of which develops into the ego, manas, the five cognitive and the five conative senses, while on the other side it develops into the five grosser elements through the five tanmātras which are directly produced from mahat through the medium ahaṃkāra. Thus the view as found in the Yoga works may be tabulated thus:— Prakṛti | Mahat or Asmitāmātra | +----------+---------+ | | Asmitā Tanmātras--5 | | ---+--- ---------+-------- 11 senses 5 gross elements The view of the Śaṃkhya works may be tabulated thus:-- Prakṛti | Mahat | Ego | +-----------+--------+ | | 11 senses 5 Tanmātras | 5 gross elements