Srimad Bhagavatam Canto 11, Chapter 22, Text 20

SB 11.22.20

sad ity atrapi bhutani
 pañca sasthah parah puman
tair yukta atma-sambhutaih
 srstvedam samapavisat
 
Translation: 
 
Other philosophers state that there are six elements — the five physical elements (earth, water, fire, air and ether) and the sixth element, the Supreme Personality of Godhead. That Supreme Lord, endowed with the elements that He has brought forth from Himself, creates this universe and then personally enters within it.
 
Purport: 
 
Srila Sridhara Svami states that according to this philosophy, the ordinary living entity is included within the category of the Supersoul. This theory thus accepts only the Supreme Personality of Godhead and the five physical elements.
Srimad Bhagavatam Canto 11, Chapter 22, Text 19
Srimad Bhagavatam Canto 11, Chapter 22, Text 21