Concept:
The Gheranda Samhita gives specific instructions regarding the proper seat (Āsana) for yogic practices such as Nāḍishodhana and Pranayama. The seat should provide purity, insulation, steadiness, and comfort to support concentration and subtle energy practices.
Traditional yogic texts recommend natural and sacred sitting materials rather than modern artificial materials.
Step 1: Identify the appropriate seats mentioned in Gheranda Samhita.
Kushāsana
A seat made of sacred Kusha grass is traditionally recommended for yogic practices.
\[
\Rightarrow \text{Appropriate}
\]
Blanket
A woolen blanket is considered suitable because it provides insulation and steadiness.
\[
\Rightarrow \text{Appropriate}
\]
Vyaghrachharma
Tiger skin (Vyaghracharma) is traditionally mentioned as a yogic seat in classical texts.
\[
\Rightarrow \text{Appropriate}
\]
Step 2: Analyze the remaining options.
A carpet made of cotton
This is not specifically prescribed in the traditional sequence for Nāḍishodhana practice.
\[
\Rightarrow \text{Not selected}
\]
Rubber mate
Rubber mats are modern items and are not mentioned in the Gheranda Samhita.
\[
\Rightarrow \text{Not selected}
\]
Step 3: Select the correct combination.
The appropriate seats are:
\[
B, C, E
\]
Thus:
\[
\boxed{B, C, E \text{ Only}}
\]
Step 4: Identify the correct option.
The option matching the correct combination is:
\[
\boxed{\text{B, C, E Only}}
\]
Hence, the correct answer is:
\[
\boxed{(C)}
\]