Abstract: The importance of the number 108 is well known in almost all Indian Knowledge Systems. It is also clear from Jyotish Shastra that the Moon crosses 27 nakshatras in its orbit, each of which when divided into 4 padas give us a total of 108 padas. Why 27 and why 108? Is there a fundamental rational constant related to 108 behind the design of this manifested universe? In this article we show how 108 is closely related to mathematical constants π and e. In particular, we show that 27 is very close to the product of π, e and √10. The number 108 is proposed as the Rational Constant and 27 as TriGunaBrahma Constant.