The Philosophy of the Upanishads c11.s2.t5.1

c11.s2.t5.1

As further companions of the soul on its wanderings together with the indriyas, manas, and the prâṇas, the later Vedânta reckons “the primitive substance” (*bhûta-âs'raya*), *i.e.* the subtle body, and “the foundation of works” (*karma-âs'raya*), *i.e.* the moral qualification which conditions the future life. On both we are able to adduce but little from the Upanishads.