I think that a most useful thing to do when studying spiritual teachings from different cultures is try to correlate one to another. That was the central purpose of Theosophy, but they have failed to some extant, and became centered in Hindu teachings.
Alice Bailey later mended a bit the situation, clarifying a little more the Hindu teachings, and relating them to Christian Mysticism.
In the time of the Hermetic Order of Golden Dawn, an attempt was made to elaborate a table of correspondences between the different systems, and Aleister Crowley developed it a little more and named it the book 777. However, it is a much flawed table of correspondences, but the intent was good and gave the example of what should be done.
If people of different cultures are describing the same object there are no reason for much discrepancies. For example, an Anatomy Atlas issued in Japan will not be much different from one issued in U.S. since the physical body of a japanese is identical to an american, except a few details in eye shape, etc.
The same applies to the bodies of man, there is no reason for great discrepancies between the several cultures, if all are at the same basic level of understanding of the matter.
Let?s make an attempt to correlate the Five Koshas teachings with Theosophy, which by the way is basically Hindu as well.
Samkhya…Theosophy
Physical - Annamaya kosha…Physical Body - Dense part
Energy - Pranamaya kosha…Physical Body - Etheric part
Mental - Manamaya kosha …Astral Body and Concrete (Lower) Mental Body
Wisdom - Vijnanamaya kosha…Bhuddi
Bliss - Anandamaya kosha…Abstract (Higher) Mental Body or Causal Body
It seems that Samkhya places Anandamaya as the most interior of the koshas while Theosophy places Bhuddi as the most interior. This is something so be clarified but I prefer Theosophy classification, which we must remember is based in Hindu Classics as well.
Thus these are the five koshas or sheats which envelops the Atman, the Self, according to Samkhya. We may see that a correspondence is perfectly possilbe.
Atman according to Samkhya thus is the Self. It is not, according to the Upanishads. But this is another story.