Samkhya envisions reality as grounded in two eternal principles: Purusha, pure consciousness, and Prakriti, primordial matter or nature. Purusha is many, passive, and unchanging, functioning only as a witness, never as an agent or creator. Prakriti, by contrast, is the dynamic principle, yet in its original, unmanifest state its three guṇas—sattva, rajas, and tamas—are in perfect equilibrium, so nothing is yet differentiated. There is no creation out of nothing here; rather, the universe is understood as an evolution or transformation of an already existing Prakriti. The process is beginningless and cyclical, with periods of manifestation and dissolution.

The origin of the manifest universe is traced to the mere proximity of Purusha to Prakriti. This presence does not alter Purusha, but it disturbs the equilibrium of the guṇas within Prakriti, setting in motion a chain of evolution. All activity, change, and differentiation belong entirely to Prakriti, while Purusha remains the silent, witnessing consciousness. In this way, Purusha functions as a kind of catalyst: not acting, yet occasioning the unfolding of the cosmos by its very nearness.

From the disturbed Prakriti, the sequence of tattvas, or principles, unfolds in an ordered manner. First arises Mahat or Buddhi, the cosmic intelligence, followed by Ahaṃkāra, the ego-principle that introduces individuation. From Ahaṃkāra emerge mind (manas), the five sense capacities, and the five action capacities, as well as the five subtle elements (tanmātras) that in turn give rise to the five gross elements. Through the various combinations and interactions of these tattvas, all physical and psychical phenomena of the universe are manifested. The entire process is governed by material causation, where effects are already latent in their cause, and the cosmos eventually returns to Prakriti’s equilibrium, only to evolve again in an endless rhythm.