From the tamas aspect of these five elements, the grossified five elements are born. If it is asked how this panchikarana (the creation of the elements by a process in which subtle matter or the prior stage of matter transforms itself into gross matter) takes place, it is as follows - – The tamas aspect of each of the five elements divides into two equal parts. – One half of each remains intact. – The other half of each gets divided into four equal parts. – Then to the intact half of one element, one-eight portion from each of the other four elements gets joined. – Then panchikarana is completed. – From these five grossified elements, the gross body is formed. Thus, there is identity between the microcosm and the macrocosm.