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SB 3.26.12
maha-bhutani pañcaiva
bhur apo ’gnir marun nabhah
tan-matrani ca tavanti
gandhadini matani me
Translation by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
There are five gross elements, namely earth, water, fire, air and ether. There are also five subtle elements: smell, taste, color, touch and sound.