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They are of three classes, namely, 24 acutta tatvas, 7 cuttacutta tatvas and 5 cutta tatvas

The acutta tatvas are

5 mahaputam

5 tanmattirai

5 kanmentiriyam

5 gnanentiriyam and the

4 antakaranas.

These 24 are impure categories.

The 7 cuttacutta tatvas or categories which are pure as well as impure, are,

Kalam,

Niyati,

Kalai,

Vittai,

Arakam,

Purutan and

Mayai.

The last class of cutta tatvas or pure categories are 5 in number, viz,

Cuttavittai,

Iswaram,

Catakyam,

Sakti and

Sivam.
tvas, Vidya tatvas and Siva Tatvas respectively.

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