Panchadas'i.1.26,27-The omnipotent Lord combined the five subtle elements by the process known as `panchiikaraNam' (Quintuplication)and produced gross elements to provide the jiivas (individual souls) with physical bodies and objects of enjoyment. The process of combination of the subtle elements is-Each subtle element is divided into
two equal parts. The second half of each such element is divided into four equal parts
(i.e. to get one-eighth of each element). Then the first half of each element is combined
with one- eighth of each of the other four elements to make a gross element. The result
is that in a gross element of earth one half is earth itself and the other half is made up
of the elements of water, fire, air and space in equal shares. Similarly with the other
four gross elements. In the Chhaandogya upanishad, the creation of only fire, water
and earth is spoken of (Chapter 6). It is further said that these three are combined
(6.3.3). In Vedaantasaara, para 101 it is said that the authoritativeness of the
compounding of the five elements is indirectly supported by the description of
the combination of three elements in Ch.up.6.3.3. This combination of the three
elements is also referred to in Brahma suutra 2.4.22.