Sankhya a branch of the Indian philosophy explains Srishti or creation. In the metaphysics of the Sankhya epistemology, Kapila discards the unscientific notion of creation out of nothing. According to the Satkarya Vada (doctrine of existent effect) and Parinama Vada (doctrine of evolution) of Sankhya, the universe is only a transformed state of the primal matter called Prakruti.

When the equilibrium of the tri - components of Prakruti is disturbed, Sattva gains dominance and the process of evolution begins. The first to evolve is Mahat, which is the seed of the world. The course of evolution then bifurcates into psychical and physical branches.

The evolution in the psychical branch are Manas (mind), five Jnanendriyas – cognitive senses of smell, taste, sight, touch and hearing and also five Karmendriyas – active senses such as speech, apprehension, movement, excretion and reproduction. On the physical branch there are the five subtle essences called Tanmatras – of smell, taste, colour, touch and sound. The gross elements – the earth, water, fire, air and ether (space) emerge from these five. The primary characteristics of every gross element is similar to that of the subtle ones from which it came into being.