Panchabhuta

There are nine substances viz. pṛthvī (earth), ap (water), tejas (fire), vāyu (air), ākaśa (ether), kāla (time), dik (space), ātman (self) and manas (mind).  The first five are called bhūtas (Panchabhutas) the substances having some specific qualities so that they could be perceived by one or the other external senses.