SB 11.22.19
saptaiva dhatava iti
tatrarthah pañca khadayah
jñanam atmobhayadharas
tato dehendriyasavah
Translation:
According to some philosophers there are seven elements, namely earth, water, fire, air and ether, along with the conscious spirit soul and the Supreme Soul, who is the basis of both the material elements and the ordinary spirit soul. According to this theory, the body, senses, life air and all material phenomena are produced from these seven elements.
Purport:
Having explained His own viewpoint, the Lord now summarizes various other analytic methodologies.