Of objects of the senses and the mind, the wise have said that the mind forms Vidya. Of mind and the five subtile essences, the five subtile essences form Vidya.
विशेषाणां मनस्तेषां विद्यामाहुर्मनीषिणः। मनसः पञ्च भूतानि विद्या इत्यभिचक्षते॥