Yogasūtra II.18 - prakāśa-kriyā-sthiti-śīlaṁ bhāta-indriya-ātmakaṁ bhoga- apavarga-arthaṁ dṛśyam
What distinguishes the Seer and the seen? The following Sūtra-s clarify this.
The nature of the seen consists of [the three Guṇa-s,] radiance, activity and inertia. It is made up of the [five] elements and the [eleven] senses. Its purpose is to allow the Seer to experience [the world] and gain liberation.
In this Sūtra, Pataïjali describes Prakṛti, that which is seen, consistently with Sāṁkhya philosophy. Prakṛti consists of the three Guṇa-s. They are Sattva, (source of Prakāśa, radiance or lightness), Rajas (source of Kriyā, movement or activity) and Tamas (source of Sthiti), inertia. Prakṛti is also made up of the five elements - Pṛthvī (earth), Ap (water), Agni (fire), Vāyu (wind) and Ākāśa (space).
The eleven sensory organs, which include the five senses of perception, five senses of action, and mind, are also part of the seen. The five sense organs of perception (jñāna-indriya-s) are hearing (śabda), touch (sparśa), vision (rūpa), taste (rasa) and smell (gandha). The five sense organs of action (karma- indriya-s) are speech (vāk), grasping / gripping (pāṇi), motion (pāda), reproduction (upastha), and elimination (pāyu).
These are all part of the seen, not the Seer. The seen is constantly changing because it is constituted from the Guṇa-s, while the Seer, being devoid of the Guṇa-s, does not change.
Excerpt from Truth Unclouded by TKV Desikachar & Dr Kausthub Desikachar
Dr. Kausthub Desikachar is the successor and current lineage holder of the classical Yoga tradition of T Krishnamacharya & TKV Desikachar. He is an acclaimed yoga teacher, yoga therapist, healer and spiritual adviser. His objectives include the sharing of the authentic teachings of Yoga to the modern era, as well as building bridges between different healing modalities to promote physical, emotional social and spiritual health.
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