One verse

Srimad Bhagavatam 11.21.5

11.21.5

भूम्यम्ब्वग्‍न्यनिलाकाशा भूतानां पञ्चधातव: । आब्रह्मस्थावरादीनां शारीरा आत्मसंयुता: ॥ ५ ॥

bhūmy-ambv-agny-anilākāśā bhūtānāṁ pañca-dhātavaḥ ā-brahma-sthāvarādīnāṁ śārīrā ātma-saṁyutāḥ

bhūmi
earth
ambu
water
agni
fire
anila
air
ākāśāḥ
sky or ether
bhūtānām
of all conditioned souls
pañca
the five
dhātavaḥ
basic elements
ā-brahma
from Lord Brahmā
sthāvara-ādīnām
down to the nonmoving creatures
śārīrāḥ
used for the construction of the material bodies
ātma
to the Supreme Soul
saṁyutāḥ
equally related

Earth, water, fire, air and ether are the five basic elements that constitute the bodies of all conditioned souls, from Lord Brahmā himself down to the nonmoving creatures. These elements all emanate from the one Personality of Godhead.