Consequently the atoms, etc., which are endowed with colour etc., must be gross and inpermanent. This contradicts the theory of the Vaiseshikas that they are minute and permanent. Hence the atomic theory, being thus self-contradictory, cannot be accepted. The atoms cannot be the ultimate cause of the universe. The argument against Vaiseshikas is continued.
Earth has the qualities of smell, taste, colour and is gross.
Water has colour, taste and touch and is fine. Fire has colour and touch and is finer still. Air is the finest of all and has the quality of touch only. The four gross elements earth, water, fire and air are produced from atoms. If we suppose that the respective atoms of the elements also possess the same number of qualities as the gross elements, then the atom of air will have one quality, an atom of earth will have four qualities.