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Ram Chandra Bose, in expounding Kanada's theory, says: "The general idea of mind is that which is subordinate to substance, being also found in intimate relations in an atom, and it is itself material." The early Buddhist philosophers also taught that physical elements are among the five "skandas" which constitute the phenomenal soul.

Kharma without a soul to cling to is something in the air. It alights like some winged seed upon a new-born set of Skandas with its luckless boon of ill desert, and it involves the fatal inconsistency of investing with permanent character that which is itself impermanent.

Its doctrine of Trishna and Upadana. 3. Its theory of Kharma. 4. Its doctrine of Nirvana. The Skandas, five in number, constitute in their interaction what all others than Buddhists regard as the soul. They consist of material properties; the senses; abstract ideas; tendencies or propensities; and the mental powers.