Ether (akasa) is produced from the subtle element of sound. Ether is called the gross element (bhuta). From ether is produced the subtle element of touch (sparsa). From the subtle element of touch is produced the gross element of air (vayu). From the gross element of air is produced the subtle element of sight (rupa). From the subtle element of sight is produced the gross element of light (tejas). From the gross element of light is produced the subtle element of taste (rasa). From the subtle element of taste is produced the gross element of water. From the gross element of water is produced the subtle element of smell (gandha). Finally from the subtle element of smell is produced the gross element of earth (prithivi). Thus, each of the subtle elements (tanmatra) is an intermediate stage of creation, between two gross elements (bhuta). The process of creation is, therefore, like this: prakriti or matter, mahat, ahankara, sound, ether, touch, air, sight, light, taste, water, smell, earth. Thus, in the process of creation, we have 24 items, i.e., starting from the empirical or fundamental matter, we have No. 2 mahat, No. 3 ahankara and No. 4 to 8 the 5 subtle elements mentioned above: and No. 9 to 13, the 5 gross elements (pancha bhutas) mentioned above; No. 14 is the mind (manas); No. 15 to 19 the 5 senses of knowledge; No. 20 to 24 are the 5 senses of action or karma. Thus we have a total of 24 elements.