The Bhutasamkhya system is a concept from Indian philosophy, particularly within the framework of Samkhya, which is one of the six orthodox schools of Hindu thought. In Samkhya philosophy, the universe is explained through a dualistic system of Purusha (consciousness) and Prakriti (matter or nature). The Bhutasamkhya system refers specifically to the enumeration of the elements (bhutas) that constitute the material world.

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