Mbh 12.247.2

"'"Vyasa said, 'That, O son, which is regarded as Adhyatma with reference to human beings, I shall now mention to thee, and listen to the explanation I give (of Adhyatma). Earth, water, light, wind, and space, are the great entities that form the component parts of all creatures, and, though really one, are yet regarded different like the waves of the ocean (which though identical with respect to their constituent substance are yet counted as different from one another). Like a tortoise stretching out its limbs and withdrawing them again, the great entities (already named), by dwelling in numberless small forms, undergo transformations (called creation and destruction). All this universe of mobile and immobile objects hath for its component parts these five entities. Everything, in respect of its creation and destruction, is referable to this fivefold entity. These five entities occur in all existent things. The Creator of all things, however, hath made an unequal distribution of those entities (by placing them in different things in different proportions) for serving different ends.'[1042]