Nature, Macrocosm, Ego, Five Subtle Elements, FIve Great Elements, Heart, Ten organs of action and sense – all these are the 24 Principles. In Kapila Gita, He states that the 25th Principle is Purusha, Time , ya kala pancha vimsaka. Prakriti, Mahat, Ahamkara, Tanmatra Bhootan, api Hridapi Dasakshi Purusha Pancha Vimsa ! – Melpathur