In reply to a question if tanmātras are the operating factors in dreams, Sri Bhagavan said: No. Tanmātras are sukshma—subtler than that. Although the dream-creations are subtle as compared with the gross world of the wakeful state, yet the dream-creations are gross compared to tanmātras. Tanmātras after “panchikarana” give rise to the different sets of operating causes. Influenced by they form the (inner organ, mind). There too, by the predominance of ether () it gives rise to (knowledge) whose seat is the brain.
They are “samashti” (collective) for the reason that they can operate collectively or individually with any or all of the senses or organs.
By they are changed to jnānendriyas in the “vyashti” (individual); by to karmendriyas in the “vyashti” (the individual). The relation between the external world and the individual now becomes easy because the tanmātras are common to them.
The tanmātras proceed from Prakriti. The statements on creation differ considerably. There is mentioned (simultaneous creation) and kramasrshti (gradual creation). The significance is not emphasis on creation but on the original source.