The third form is gross air, fire, water, etc., which is said to belong to the mahat (gross) class. I cannot express it better than by quoting a passage from _Yoga-vārttika_, IV. 4: “The _Bhāshya_ holds that in the tanmātras there exists the specific differentiation that constitutes the five tanmātras, the kshiti atom is generated and by the conglomeration of these gross atoms gross earth is formed. So again by the combination of the four tanmātras the water atom is formed and the conglomeration of these water atoms makes gross water.” “It should be noted here: since the _Bhāshya_ holds that the tanmātras of sound, etc., are of the same class as the corresponding gross elements it may be assumed that the combining tanmātras possess the class characteristics which are made manifest in gross elements by hardness, smoothness, etc.” Bhikshu holds that since Sāṃkhya and Yoga are similar (_samānatantra_) this is to be regarded as being also the Sāṃkhya view. There is, however, another measure which is called the measure of parama mahat, which belongs to ākāśa for example. Now these paramāṇus or atoms are not merely atoms of matter but they contain within themselves those particular qualities by virtue of which they appear, as pleasant, unpleasant or passive to us. If we have expressed ourselves clearly, I believe it has been shown that when the inner and the outer proceed from one source, the ego and the external world do not altogether differ in nature from the inner; both have been formed by the collocation of the guṇas (_sarvamidaṃ guṇānāṃ sanniveśaviseshamātram_). The same book which in the inner microcosm is written in the language of ideas has been in the external world written in the language of matter. So in the external world we have all the grounds of our inner experience, cognitive as well as emotional, pleasurable as well as painful. The modifications of the external world are only translated into ideas and feelings; therefore these paramāṇus are spoken of as endowed with feelings. There is another difference between the tanmātras and the paramāṇus. The former cannot be perceived to be endowed with the feeling elements as the latter. Some say, however, that it is not true that the tanmātras are not endowed with the feeling elements, but they cannot be perceived by any save the Yogins; thus it is said: _tanmātrāṇāmapi parasparavyāvṛttasvabhāvatvamastyeva tacca yogimātragamyam_. The tanmātras also possess differentiated characters, but they can be perceived only by the Yogins; but this is not universally admitted. Now these paramāṇus cannot further be evolved into any other different kind of existence or tattvāntara.[33] We see that the paramāṇus though they have been formed from the tanmātras resemble them only in a very remote way and are therefore placed in a separate stage of evolution.