Sarvadarshanasangraha 7.75

7.75

vivṛtaṃ cāghoraśivācāryeṇa — puryaṣṭakaṃ nāma pratipuruṣaṃ niyataḥ sargād ārabhya kalpāntaṃ mokṣāntaṃ vā sthitaḥ pṛthivyādikalāparyantas triṃśattattvātmakaḥ sūkṣmo dehaḥ/ tathā coktaṃ tattvasaṃgrahe —

This is thus explained by Aghora Śiva Ācārya, "the puryaṣṭaka is a subtile body apportioned to each individual soul, which continues from the creation until the close of the kalpa, or until liberation: it is composed of the thirty[27] tattvas beginning with 'earth' and ending with kalā." As has been said in the Tattva-sangraha—