All material form (rūpa) is composed of the seeds of the four great elements (mahābhūta).

Every material form (rūpa) is composed of the seeds of the four great elements. Even the earth is formed from the seeds of the four great elements; water is formed from the seeds of the four great elements; fire is formed from the seeds of the four great elements; and wind is formed from the seeds of the four great elements. Therefore, material form has various functions, not merely a single function. Water not only has the property of wetness and the property of submerging, but also has force, temperature, and the property of motion. Wind not only has the property of drifting and floating, but also has force, temperature, and hardness—when it blows against the body, one feels pain. Fire not only has temperature and the property of burning, but also has force, the property of fluctuation, and the property of wetness. Earth not only has the property of hardness, but also has the properties of wetness and temperature, as well as the property of motion.