The subtle elements,
or tanmatras, are the subtle versions of the five gross elements (earth, air,
fire, water, and akasha), from which the gross elements are produced.
The senses of gandha (smell) for earth, sparsha (touch) for
air, rupa (shape) for fire, rasa (taste) for water, and shabda (sound) for
akasha correlate to the subtle elements.
The tanmatras initially emerged in the Samkhya school's
description of the universe's development, one of the six schools of ancient
Hindu philosophy.
The subtle elements, according to the Samkhya theory, are
the stage of development that comes before the evolution of the gross
components.
Purusha (spirit) and prakrti (matter) were the two essential
ideas of the Samkhya school of atheistic dualism; all of this development was
associated with prakrti since, according to the Samkhyas, the purusha never
altered.
Other groups adopted the Samkhya theory of evolution, albeit
they frequently changed it to fit theistic views that the universe originated
from God, and the concept of the subtle components became an established
philosophical standard.
