Doctrine of Trivirtkarana

Adi Shankara wrote a treatise on this theory, titled - Panchikaranam, which was elaborated by his disciple Sureshvaracharya, and later on commented upon in 2400 [[slokas by Ramananda Saraswati, disciple of Ramabhadra, and in 160 slokas by Ananda Giri, disciple of Suddhananda Yati.

The Chandogya Upanishad teaches the Doctrine of Trivirtkarana, later borrowed by the Samkhya philosophy, from which developed the Vedantic Theory of Panchikarana with regard to the creation of the transformed evolutes of the original elements. This theory is also found narrated to Narada in the Srimad Devi Bhagavatam.