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According to one of the principal texts of Hindu philosophy, the Tattwa Kaumudi authored by Vacaspati in the 9th century A. D., the Creator used akasha ( ether ), the most " subtle " element, to create the other four traditional elements ; each element created is in turn used to create the next element, each less subtle than the last.
The five elements are associated with the five senses, and act as the gross medium for the experience of sensations.
The basest element, earth, created using all the other elements, can be perceived by all five senses-hearing, touch, sight, taste, and smell.
The next higher element, water, has no odor but can be heard, felt, seen and tasted.
Next comes fire, which can be heard, felt and seen.
Air can be heard and felt.
" Akasha " ( ether ) is the medium of sound but is inaccessible to all other senses.

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