Note 4 — Chapter I · PRAKRTI
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It is indeed difficult to say what was the earliest conception of the guṇas. But there is reason to believe, as I have said elsewhere, that guṇa in its earliest acceptance meant qualities. It is very probable that as the Sāṃkhya philosophy became more and more systematised it was realised that there was no ultimate distinction between substance and qualities. In consequence of such a view the guṇas which were originally regarded as qualities began to be regarded as substantive entities and no contradiction was felt. Bhikshu in many places describes the guṇas as substantive entities (dravya) and their division into three classes as being due to the presence of three kinds of class-characteristics. This would naturally mean that within the same class there were many other differences which have not been taken into account (Yoga-vārttika, II. 18). But it cannot be said that the view that the guṇas are substantive entities and that there is no difference between qualities and substances is regarded as a genuine Sāṃkhya view even as early as Śaṅkara. See Ghābhāshya, XIV. 5.