sad ity atrapi bhutani
pañca sasthah parah puman
tair yukta atma-sambhutaih
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.
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.