The levels of the guṇas are: the particular, the non-particular, the differentiated, and the undifferentiated.

This sutra describes the four levels of manifestation of prakṛti:

Viśeṣa (the particular): the gross elements and senses, the level of everyday experience.

Aviśeṣa (the non-particular): the subtle elements (tanmātras), like pure sound before being heard.

Liṅga-mātra (only the sign): the principle of the cosmic ego (ahaṃkāra) and cosmic intelligence (buddhi), where differentiation barely begins.

Aliṅga (without sign): primordial prakṛti, the state of perfect equilibrium of the guṇas before all manifestation.

Understanding these levels is essential for the process of involution toward liberation.