pañcabhiḥ pañcabhir brahma
caturbhir daśabhis tathā
gaṇaṁ prādhānikaṁ viduḥ
pañcabhiḥ—with the five (gross elements); pañcabhiḥ—the five (subtle elements); brahma—Brahman; caturbhiḥ—the four (internal senses); daśabhiḥ—the ten (five senses for gathering knowledge and five organs of action); tathā—in that way; etat—this; catuḥ-viṁśatikam—consisting of twenty-four elements; gaṇam—aggregate; prādhānikam—comprising the pradhāna; viduḥ—they know.
The aggregate elements, namely the five gross elements, the five subtle elements, the four internal senses, the five senses for gathering knowledge and the five outward organs of action, are known as the pradhāna.
According to Bhagavad-gītā, the sum total of the twenty-four elements described herein is called the yonir mahad brahma. The sum total of the living entities is impregnated into this yonir mahad brahma, and they are born in different forms, beginning from Brahmā down to the insignificant ant. In the Śrīmad-Bhāgavatam and other Vedic literatures, the sum total of the twenty-four elements, pradhāna, is also described as yonir mahad brahma; it is the source of the birth and subsistence of all living entities.
Link to this page: https://prabhupadabooks.com/sb/3/26/11