Kosas y su origen

Kosas

Kosas and their origin

Entity	Annamaya Kosa	Pranamaya Kosa	Manomaya Kosa	Vijnanamaya Kosa	Anandamaya Kosa
Sheaths	Food Sheath	Vital Air Sheath & Ether	Mind Sheath	Knowledge Sheath	Bliss Sheath
Origin	Earth, Water and Fire. Lower three Chakras	Anahata and Visuddha Chakras	Ajna Chakra	Nada and Bindu Chakras	Sahasrara Chakra
Saiva View	Brahma shines in Food Sheath.	Vishnu shines in Breath Sheath.	Rudra shines in the Mind Sheath.	Mahesa shines in the sheath of Consciousness.	Sadasiva shines in the sheath of Bliss.
Saiva view is expressed by a real-life sage-poet by name Umapati Sivacharya (around 1300 C.E.) in Chidambaram, Tamil Nadu.

Vaishnavas have this view on the Tattvas, 26 in all:

Prakrti, Mahat, Ahankaram = 3

Tanmatras =5

Five Bhutas = 5

10 Indriyas + manas = 11

All these are Prakrti Tattvas, 24 in all.

Jivatma is the 25th Tattva.

Paramatma is the 26th Tattva.

http://www.bhagavadgitausa.com/bg02.htm