One verse

Srimad Bhagavatam 3.26.12

3.26.12

महाभूतानि पञ्चैव भूरापोऽग्निर्मरुन्नभ: । तन्मात्राणि च तावन्ति गन्धादीनि मतानि मे ॥ १२ ॥

maha-bhutani pancaiva bhur apo ’gnir marun nabhah tan-matrani ca tavanti gandhadini matani me

maha-bhutani
the gross elements
panca
five
eva
exactly
bhuh
earth
apah
water
agnih
fire
marut
air
nabhah
ether
tat-matrani
the subtle elements
ca
also
tavanti
so many
gandha-adini
smell and so on (taste, color, touch and sound)
matani
considered
me
by Me.

There are five gross elements, namely earth, water, fire, air and ether. There are also five subtle elements: smell, taste, color, touch and sound.