# SB 3.26.12 > महाभूतानि पञ्चैव भूरापोऽग्निर्मरुन्नभः । > तन्मात्राणि च तावन्ति गन्धादीनि मतानि मे ॥१२॥ ## Text > mahā-bhūtāni pañcaiva > bhūr āpo 'gnir marun nabhaḥ > tan-mātrāṇi ca tāvanti > gandhādīni matāni me ## Synonyms *mahā-bhūtāni*—the gross elements; *pañca*—five; *eva*—exactly; *bhūḥ*—earth; *āpaḥ*—water; *agniḥ*—fire; *marut*—air; *nabhaḥ*—ether; *tat-mātrāṇi*—the subtle elements; *ca*—also; *tāvanti*—so many; *gandha-ādīni*—smell and so on (taste, color, touch and sound); *matāni*—considered; *me*—by Me. ## Translation **There are five gross elements, namely earth, water, fire, air and ether. There are also five subtle elements: smell, taste, color, touch and sound.**