Samkhya Karika 52

न विना भावैर्लिङ्गं न लिङ्गेन भावनिर्वृत्तिः ।
लिङ्गाख्यो भावाख्यस्तस्माद् द्विविधः प्रवर्तते सर्गः ॥ ५२ ॥

na vinā bhāvairliṅgaṃ na liṅgena bhāvanirvṛttiḥ ।
liṅgākhyo bhāvākhyastasmād dvividhaḥ pravartate sargaḥ ॥ 52 ॥

Na=not; vinā=without; bhāvaiḥ=dispositions; liṅgaṃ=subtle body; na=not; liṅgena bhāvanirvṛttiḥ=expression of the dispositions; liṅgākhyaḥ=known as linga (subtle); bhāvākhyaḥ=known as the subjective; tasmāt=therefore; dvividhaḥ=two-fold; pravartate=proceeds; sargaḥ=creation or evolution

Without the subjective dispositions, there would be no objective evolution (of the tanmatras); and without the objective, there would be no subjective. Thus proceeds the two-fold evolution, known as the objective and the subjective.

Gaudapada

It was stated in karika 40¹ that the subtle body, endowed with the eight dispositions (bhavas) transmigrates. It was further stated in karika 46² that these bhavas are characterized by ignorance, incapacity, contentment, and attainments which togethr add up to fifty. All this is a creation of the intellect (buddhi). The subtle body (linga) can also be taken to mean the creation of the five tanmatras (the five subtle elements of touch etc.). Without the subtle elements that receive input from the outside world or from the memories, the dispositions cannot be created. Can this mutual dependence of the dispositions and the subtle body, like that of the seed and the sprout, be termed as a fault in the logic? Not so, since the creation is beginningless. As such, the twofold creation, that of the subtle body and of the dispositions, continues to unfold.

Mishra

V. Mishra has a similar take on the meaning of linga (objective) and bhava (subjective). As we have seen, in the karikas so far, linga has been used for the subtle body that transmigrates. However, Mishra takes lingam to mean the evolution from the tanmatras (the five subtle elements of touch etc.) of the objective universe. Bhavas (disopositions), as we have seen, is the subjective evolution from the intellect (buddhi). Both, the objective and the subjective evolutions have one common purpose, that of providing experience (bhoga) and liberation (apavarga) for the purusha. Each of these two evolutions is dependent on the other. Experience (bhoga) cannot happen without the objects of experience through the sense organs; and the creation of internal organs is not possible without the dispositions such as virtue (dharma) etc. Also, as stated by Gaudapada, Mishra also states that the fault of mutual dependence (anyonya-āśraya dośa) does not apply in this case as the creation is eternal. It is similar to the analogy of seed and sprout, both being dependent on each other.

Nowhere in the karika or even Yoga Sutras, the linga is intended to mean the creation caused by the five tanmatras. So, how both G and VM have taken the meaning as the creation through the five tanmatras is not clear. A simpler approach can be taken as follows: Transmigration happens as a result of the impressions (samskaras) created in the present life. The actions that result in these impressions are impelled by the eight dispositions. Thus, it is stated that without the bhavas there can be no linga or subtle body that transmigrates. Similarly, without the subtle body there can be no bhavas since the bhavas are created through the input from the material world as well as from memory. This is done with the help of the subtle body (intellect, ego etc.). Thus, both linga and the bhavas are dependent upon each other.

[Note 1] Kārikā 40: 

पूर्वोत्पन्नमसक्तं नियतं महदादिसूक्ष्मपर्यन्तम् । संसरति निरुपभोगं भावैरधिवासितं लिङ्गम् ॥ ४० ॥
pūrvotpannamasaktaṁ niyataṁ mahadādisūkṣmaparyantam । saṁsarati nirupabhogaṁ bhāvairadhivāsitaṁ liṅgam ॥ 40 ॥
The subtle body, produced primordially, unconfined, eternal, composed of the elements beginning with Mahat (intellect) and ending with the subtle ‘tanmātras’, transmigrates, free from experience and endowed with dispositions (bhavas).

[Note 2] Kārikā 46

एष प्रत्ययसर्गो विपर्ययाशक्तितुष्टिसिद्ध्याख्यः । गुणवैषम्यविमर्द्देन तस्य भेदास्तु पञ्चाशत् ॥ ४६ ॥
eṣa pratyayasargo viparyayāśaktituṣṭisiddhyākhyaḥ । guṇavaiṣamyavimarddena tasya bhedāstu pañcāśat ॥ 46 ॥
This (the group of sixteen – eight causes and eight effects as given in karikas 44 and 45) is a creation of the intellect, and is characterized by ignorance, incapacity, contentment and attainment. Due to the mutual suppression of the gunas due to their inequality, the different forms add up to fifty.