The great elements (five in number) represent the first creation of the Self-create. They have been very largely put in embodied creatures living in the world of life.
महाभूतानि सर्वाणि पूर्वसृष्टिः स्वयम्भुवः। भूयिष्ठं प्राणभृदग्नामे निविष्टानि शरीरिषु॥