<p>In his <i>Padārthatattvanirūpaṇam</i>, Raghunātha Śiromaṇi makes radical changes to the standard Nyāya understanding of the internal sense organ. He says that the internal sense organ is elemental, does not inhere in anything and indirectly rejects the standard Nyāya view that it is of atomic dimension. Gokul Madhavan (Madhavan, G. (Madhavan, G. (2017). Redrawing the map of reality: the debate on ontology among the new logicians in early modern India. Harvard University (Phd Thesis).). Redrawing the map of reality: the debate on ontology among the new logicians in early modern India. Harvard University (Phd Thesis).) raises an important question on what Raghunātha means by the internal sense organ being an element. He gives two possible readings. The first reduces the internal sense organ to any one of the primary elements. The second reading says that the internal sense organ is an irreducible element, different from the primary elements. Using Madhusūdana Sarasvatī’s understanding of the internal sense organ as presented in his <i>Siddhāntabhindu</i>, I present a novel view, that the internal sense organ is different from the primary elements precisely because it can grasp contents related to all primary elements, an epistemological view that Naiyāyikas also accept, but also that it must be necessarily created from and composed of those very primary elements, a mereological view that the Advaitins propose. I argue that Madhusūdhana’s view is more preferable than Madhavan’s two readings.</p>