Bhishma said The understanding is said to possess altogether sixty properties, for the understanding includes the five clements. All those properties exist in the Soul. The Vedas say, O son, that the elements, their properties, are all created by Him who is above all decay. These entities, therefore, are not eternal.
भीष्म उवाच आहुः षष्टिं बुद्धिगुणान्वै भूतविशिष्टा नित्यविषक्ताः। भूतविभूतीश्चाक्षरसृष्टाः पुत्र न नित्यं तदिह वदन्ति॥