The five elements and their permutations and combinations constitute the Universe. Earth is the grossest, and has the highest number of characteristics. It has its own smell as well as the characteristics of touch, taste, form and sound (Gandha, Sparsha, Rasa, Rupa and Sabdha). The next element is Water, which is subtler than the earth and has only - taste, touch and form. The next element, Fire is subtler still and has sound and touch. The element Air is even subtler and has touch as its special attribute and sound as another predominant characteristic. The most subtle and pervasive element, Sky or Ether has only one characteristic, sound. God is subtler than all the above and so He is all-pervading, even more than ether or anything more pervasive than that. His nature is beyond all human vocabulary, beyond all human mathematics. Have this conviction well stabilised in your intellect. (Divine Discourse, May 16, 1964.)