As per Samkhya Philosophy, Mahat is the first evolute from
the interaction of purusha and prakriti. As per this philosophy, underlying the
manifest universe of multiplicity of objects of experience are two external, basic
realities - the purusha (soul) and primordial prakriti (nature).
Purusha is in a state in which the three gunas balance each
other perfectly. But due to the inherent tendency of the guans to be constantly
engaged in working for the sake of the multitude of purushas, the original
state of perfect balance and homogeneity (sajatiya parinama0 is disturbed and
the process of creation (sarga) begins. This is called the state of disturbance
of the gunas (the gunaksobhini state) in which the first evolute from the
prakriti emerges. It is called the mahat, mahatattva or buddhi.
Patanjali has called it lingamatra in Yoga Sutra (II.19),
because it has only one other entity as its cause (linga).
In Katha Upanishad (I.3.10.11), it is said that “the objects
of experience (artha) are subtler and greater (para) than the sense organs
(indriyas); the mind is para than the objects; the buddhi or mahat is para than
the mans; and greater than the mahat is avyakta, that is prakriti. But purusha
is para than the vyakta and indeed, there is nothing else which may be greater than
the soul. The soul is the ultimate and absolute entity.
Mahat is so called because it is the greatest among the entities
forming the manifest world. In it the sattva guna predominates. The sequence of
creation is described as Samkhyakarika (22). First of all, Mahat evolves out of
Prakriti. From it, is created ahamkara, which further gives rise to sixteen
tattvas namely, the eleven senses and five tanmatras. From the tanmatras are
formed the five bhutas – earth, water, fire, air and space. Thus twenty two
elements are created out of mahat.
Source:
The Evolution of the Samkhya School of Thought (1959) –
Anima Sengupta
Origin and Development of the Samkhya System of Thought
(1951) – Pulinbihari Chakravarti – Calcutta Sanskrit Series