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Five great elements called mahabutas:
1. Earth.
2. Water.
3. Fire.
4. Air.
5. Ether.
Three subtle elements:
6. False ego.
7. Intelligence.
8. Independent mind.
Five acquiring senses:
9. Eyes.
10. Ears.
11. Nose.
12. Tongue.
13. Skin.
Five working senses:
14. Voice.
15. Legs.
16. Hands.
17. Anus.
18. Genitals.
Five objects of senses:
19. Smell.
20. Taste.
21. Form.
22. Touch.
23. Sound.