Tattva (Shaivism)

[1][2] Tattvas are the basic concepts to understand the nature of absolute, the souls and the universe in Samkhya and Shaivite philosophies.

According to the early Shaivite philosophies, Parameshwara or Parashiva (also spelled Paramashiva, Paramshiva, Parmshiva) is the ultimate reality or Parabrahman, "the one form where everything emerges".

[8] The vibrant creative energy of Parashiva, known as Spanda, moves him to manifest himself these 36 tattvas as a līlā or divine play.

[9] Some teachings treat Parameshwara and Parashiva, along with Parashakti, as three separate aspects of Shiva.

Another important sect of Shaivism, Shaiva Siddhanta, a school that show both Monistic and dualistic qualities, describes the tattvas in a different perspective.

Passive Parameshwara is activated itself by śuddha māyā or divine grace (Shakti) of him.

In this essence, the Absolute doesn't consist of any desire (icchā), action (kriyā) or Knowledge (jnāna) related properties.

[8] The other three acts of Panchakritya - creation, maintenance and destruction happen at the suddhavidya.

Or this five tattvas can be seen as retrogradation of souls from lower state to its higher steps towards liberation.

Antahkarana is a collective term for the 4 tattvas-prakṛti,buddhi,ahamkāra and manas.Consciousness within the limited purusha forms the citta made of Intellect (buddhi), Ego (ahamkāra), and Mind (manas), known collectively as the antahkarana, or "inner organ".

It evolves into ahamkāra after buddhi differentiates a notion of a limited individual self.

Ten indriyas (five sense organs and five action organs), five tanmātras (subtle elements), five mahābhūtas (gross elements), and the sensory mind evolve from ahamkāra as it modifies into sattvic (sensory), rajasic (active) and tamasic (material) modes.

The five subtle elements (tanmātra) are the most tamasic functions of manas and represent the reflection of the corresponding five gross elements in the mind: The five gross elements (mahābhuta) represent the final point of manifestation: While mahābhūtas are the basis for the material world, tanmātras are but limited aspects and views of it, in no way able to fully describe it.

For one who has gone beyond māyā, in the realm of the pure tattvas, there can be direct perception of reality, because as one's self is Ātman, so are the external objects.