Note 142 — Chapter VII · THE ŚAIVA-DARŚANA.
Edward B. (Edward Byles) Cowell translation
The thirty-one tattvas are as follow:—Twenty-four átmatattvas, five elements, five tanmátras, ten organs of sense and action, four organs of the antaḥkaraṇa, and seven vidyátattvas as enumerated above. (See J. A. O. S. iv. pp. 16-17.)