Bhagavatapurana 3.26.12

3.26.12

mahā-bhūtāni pañcaiva bhūr āpo 'gnir marun nabhaḥ /
tan-mātrāṇi ca tāvanti gandhādīni matāni me //

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.