The Compendium of Caraka 1.26.10_1

1.26.10_1

sarvā dravyaṃ pāñcabhautikamasminnarthe taccetanāvadacenaṃ ca tasya guṇāḥ śabdādayo gurvādayaśca dravyāntāḥ karma pañcavidhamuktaṃ vamanādi //

In this context, every substance is composed of the five elements, and it is both conscious and unconscious. Its qualities are those beginning with sound, those beginning with heavy, and those ending with substances. Action is said to be of five kinds, emesis and the rest.