The present article was originally intended to be a supplement to Dr. Venkatasubbiah's dissertation on the Kalas, presented to the philosophical faculty of the University of Berne in 1910 and printed at Madras in 1911. Considering, however, the possibility that a certain number of European Sanskritists may not be acquainted with this dissertation, we believe it necessary to repeat here the most important points which have been discussed there, hoping that in this form the article may be understood by all scholars interested in these matters.–E. M.