Panchtanmattra

At the time of creation Tamas Maya creates 5 subtle elements. Each of these elements creates one of the gross Panchmahabhoot. The originating subtle element becomes the quality of the originated gross element. 

The five subtle elements are

Sound

Sound or shabda (शब्द śabda) is the quality of element space.

Touch

Touch or sparsha (स्पर्श sparśa) is the quality of element ​air. 

Form

Form or roop (रूप rūpa) is the quality of element ​ fire.

Taste

Taste or rasa (रस rasa) is the quality of element water and

Smell

Smell or gandha  (गन्ध gandha) is the quality of element earth

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Suggested Reading

Panch Mahabhoot

Creation

All Spiritual Terms