Verse 22: What arises from the conjunction of Spirit and Nature?

prakṛteḥ mahāṃ tataḥ ahaṃkāraḥ tasmāt-gaṇaḥ ca ṣoḍaśakaḥ |
tasmāt-api ṣoḍaśakāḥ pañcabhyaḥ pañca-bhūtāni ||

prakṛti – nature / original producer
mahat – discerning intelligence
ahaṃkāra – I-principle
gaṇa – flock/number/troop
ṣoḍaśaka – sixteen
pañca – five
bhūta – elements

Mahat, a discerning intelligence.

1. The manifest has been established (see verse 10) as that which is caused, and has certain qualities.
2. The unmanifest (Prakrti – primordial Nature) has been established (see verse 10) and is the reverse of the manifest and is also made up of the three Gunas (see verse 13).
3. Spirit (Purusa) has been established (see verse 11) as “opposite & similar.”
4. The union of Spirit and Nature has been established (see verse 20).
5. That union causes the first product (vikṛti) : a discerning intelligence – the Great Principle (Mahat/Buddhi).
6. Mahat causes the I-principle (Ahamkara).
7. Ahamkara causes a set of 16.
8. 5 of those 16 cause the 5 elements.
9. Together these form the 25 principles (Tattvas) of Samkhya:
   1. Spirit (Purusa) & Nature (Prakrti) = 2
   2. Spirit & Nature cause Discerning Intelligence (Mahat) which causes the I-Principle (Ahamkara) = 2
   3. The I-Principle causes 16 additional products =16
   4. 5 of these 16 cause another 5 elements = 5