The phinominal world is an expression of Prakriti expressing itself by some tattvas. Prakriti depend on its existence the Purusha or Mahatattva or Paramatman. But Purusha is immutable and independent of Prakriti.

According to shivite principles there are 36 tattvas by which the World is created. These tattvas are divided into three class Pure, pure-impure and impure

i. Pure Tattvas: the 5 pure tattva are also known as Saiva tattvas; they are: Siva, Sakti, Sadasiva, Isvara and Suddha vidya

ii. Pure-impure tattvas: The 7 pure-impure tattva are also known as Vidya tattvas. They are: Maya: material cause, Kala: time, Vidya: souls ability to discriminate, Raga: souls desire to experience world , Niyati: destiney by Karma , Kalaa: aptitude and Purusha

iii. Impure tattvas: The 24 impure tattvas are also known as Atma tattvas. The 24 tattva of Samkya is same as these 24 Atma tattvas. The 24 tattvas of Prakriti are said in five sets are:

1. Five gross elements (Pancha Bhuts): Pruthvi(earth), Jala(water), Teja(fire), Vayu(air), and Akasha(space).

2. Five subtle elements (Pancha Tanmatras): sound (Shabda), touch (Sparsha), sight (Roopa), taste (Rasa), and smell (Gandha).

3. Five motor organ systems (Karmendriyas): speech organ (Mukh), hands (Hastha), legs (Pāda), excretory organ (Pāyu), and reproduction organ (Upastha).

4. Five sensory organ systems (Gnanendriyas): organ for sound (ear - Karna-Indriya), organ for touch (skin - Sparsh-Indriya), organ for seeing (Eyes – Chakshu-Indriya), organ for taste (Tongue – Jihva-Indriya), and organ for smell (Nose – Nasika-Indriya).

5. Four inner operative or intellectual systems (Antahkarana): Chitta(primordial Prakriti), Buddhi (intellect), Ahamkara(ego), and Manas(mind).