Bhagavatapurana 3.26.11

3.26.11

pañcabhiḥ pañcabhir brahma caturbhir daśabhis tathā /
etac catur-viṃśatikaṃ gaṇaṃ prādhānikaṃ viduḥ //

Verse 11. चतुर्भि: *V.* With the four namely the Manas, Ahankara, Mahat and Avyakta. ब्रह्म *D.* complete and exhaustive *i. e.* having no other Tattva to be added to the list. 12. There are only five Maha Bhutas, viz. earth, water, fire, air and ether (Akasa); the subtle objects, namely, smell, taste, colour, touch and sound are also in My opinion, of the same number.