HH Bhakti Madhava Puri Maharaj discuss from Subjective Evolution of Consciousness page number 19.
And reality is subjective. It is based on consciousness.
Color is perceived through the eye. It is not that the color
is there and the eye can catch it. But the seer sees through
the eye and perceives color. So color is a perception. Its position
as actual substance should be traced to the subtle
plane of existence. This is the nature of reality: the gross is
coming from the subtle. In Så&khya philosophy, of course,
that is described as a bifurcated thing. According to Så&khya
philosophy, there are three branches of reality: the sense, the
senses, and the sense objects. Sound is created by the ear,
color is produced by the eye, and so on.