Tanmatra (Sanskrit: तन्मात्र = tanmātra) is a noun which means – rudimentary or subtle element, merely that, mere essence, potential or only a trifle

There are five sense perceptions – hearing, touch, sight, taste and smell, and there are the five tanmatras corresponding to the five sense perceptions and five sense-organs

The tanmatras combine and re-combine in different ways to produce the gross elements – earth, water, fire, air and ether, which make up the gross universe perceived by the senses

The senses play their part by coming into contact with the objects and carry impressions of them to the manas which receives and arranges them into a precept