This interpretation encourages practitioners to transcend their worldly desires gradually and embrace subtle Tantric practices.
In the introduction of his translation of the Mahanirvana Tantra, Sir John Woodroffe, under the pseudonym Arthur Avalon, describes the individual makara.
[2] He states that they include madya (wine), mamsa (meat), matsya (fish), mudra (grain), and maithuna (sexual intercourse).
According to Woodroffe, these elements take on varying meanings depending on whether they are employed in Tamasika, Rajasika, or Sattvika sadhanas, reflecting different aspects of human existence and spirituality.
[3] According to Prabhat Ranjan Sarkar, the purpose of the Five M's is dual: for people to practice yoga sadhana (meditation) while in the "midst of crude enjoyments" and then gradually reduce the consumption of wine, meat, fish, and not to overindulge in sexual activities; and after learning to resist the allure of these activities, to engage in the subtle practices of Tantra meditation.