महाभूतानि पञ्चैव भूरापो ऽग्निर्मरुन्नभः ।
तन्मात्राणि च तावन्ति गन्धादीनि मतानि मे ॥ १२ ॥
bhur apo 'gnir marun nabhah
maha-bhutani-the gross elements; panca-five; eva-exactly; bhuh-earth; apah-water; agnih-fire; marut-air; nabhah-ether; tanmatrani-the subtle elements; ca-also; tavanti-so many; gandha-adini-smell and so on (taste, color, touch and sound); matani-considered; me-by Me.
There are five gross elements, namely earth, water, fire, air and ether. There are also five subtle elements: smell, taste, color, touch and sound.