Sankhya elements are the key to unlock the perceived universe as different from the material universe. This is realm of conditional reality as opposed to the ‘firm reality’ of the material universe and universal consciousness, i.e. Vishnu Tattva.
How can matter come out of non-matter, non-being? Matter can come out of ‘energy as a being’, but if it is propositioned that it came out of an intelligence principle that is not a being, does it not become a product of a magician, a Maya?