Srimad-Bhagavatam: Canto 11 - Chapter 1 - Verse 20

Sanskrit:

षडित्यत्रापि भूतानि पञ्चषष्ठ: पर: पुमान् ।तैर्युक्त आत्मसम्भूतै: सृष्ट्वेदं समपाविशत् ॥ २० ॥

ITRANS:

ṣaḍ ity atrāpi bhūtānipañca ṣaṣṭhaḥ paraḥ pumāntair yukta ātma-sambhūtaiḥsṛṣṭvedaṁ samapāviśat

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:

Śrīla Śrīdhara Svāmī 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.