Friends, according to the scriptures, the five senses form the five tanmatras. Tanmatras are the subtle forms of the Mahabhutas, which are experienced by the senses. This is an undivided experience, for example, the form tanmatra is the visible common form of all types of substances. It is common for stones, water, trees, etc. It means that water and earth are two different Mahabhutas, but their form tanmatra is the same. Both of them are visible due to this form tanmatra. The eyes senses receive only the form tanmatra of both of them, nothing else. This form tanmatra reaches the eyes through the rays of light. Similarly, the nose sense perceives the smell tanmatra. The ear perceives the sound tanmatra and the skin perceives the touch tanmatra. The tongue sense perceives the taste tanmatra. These tanmatras work to give experience to the senses and make them realize the five mahabhutas. This is why it is said that the Mahabhutas are formed from the tanmatras. When we perceive the form tanmatra of a stone, we feel the presence of something. When we also feel its touch tanmatra, we feel that it is hard. When we perceive its smell tanmatra and rasa tanmatra, we come to know that it is not food. When we also perceive its shabda tanmatra, we come to know that it is not an unbreakable metal, but a breakable stone. In this way, we come to know all the characteristics of any substance from the five tanmatras. Then why is it said that earth is created from the smell tanmatra, water from the rasa tanmatra, fire from the form tanmatra, air from the touch tanmatra, and sky from the shabda tanmatra. This is because out of all these tanmatras, only one tanmatra is the main one in any one Mahabhuta. The rest of the tanmatras are normal, or are available by mixing with other mahabhutas. Pure water is odorless. Therefore, the presence of odor tanmatra is not considered in it. But if hard pulses are cooked in it, then it will have a smell. That is why earth, which means a hard object, has been given the main quality of smell. Whatever we can taste, we can taste it only when the food is mixed with the saliva fluid of our mouth. This fluid is like water. If the mouth is dry due to lack of hunger, then we cannot taste anything. That is why the water mahabhuta has been given the main quality called rasa. Rasa means taste as well as liquid. When the sun shines or a lamp is lit, only then we get the feeling of all the forms. That is why fire has been given the main quality of form. The most sensitive, good and pleasant touch is obtained from air only. That is why air is considered to be produced from the touch tanmatra. If there is a wall or mountain between two people, then their voice does not reach each other. That means there should be open sky to carry the voice or word. That is why the sky is said to be made of shabda tanmatra. Meaning, if we do not feel the Panchmahabhutas, then they will not be considered to exist. What is the significance of having a palace in darkness. All the Mahabhutas and the entire world made of them are in darkness, if no one can feel them. Then they are as good as non-existent. We feel them only through the tanmatras. Meaning they originated from the subtle tanmatras. This is the approach from inside to outside. This is spirituality. This is the true approach. The approach from outside to inside is physical science. This is a spiritually false approach. Yes, it can be true physically. But physicality itself is also false, of course, for practical purposes it has to be accepted as the working truth.
The truth is inside, not outside. This is the reality. This reality is directly experienced during Kundalini awakening, when the entire world is felt in that inner soul, which is located deep inside the heart or brain, and is generally felt as the darkness of the ego.
The dissolution of the Pancha Mahabhuta into the Tanmatra does not mean that the Pancha Mahabhuta like water, air etc. were destroyed. It means that the senses did not perceive the Pancha Mahabhuta as clear or separate objects or in separate forms. Rather, they were perceived as Tanmatras. The sea was not perceived as any separate and real entity. But it was felt as a mixture of Rupa Tanmatra, Rasa Tanmatra, Touch Tanmatra, Smell Tanmatra and Shabda Tanmatra. It is like the computer was not felt as a separate object but was felt as a mixture of CPU, hard disk, motherboard etc. Meaning, in a way, the computer did not get destroyed but remained the same, but merged into its components. Anyway, Advaita philosophy says that the components are the truth, not the object made from the components. It can also be understood like this that the Rupa Tanmatra felt the form and shape of all things but the eyes could not observe those things deeply. Meaning, only the general form was known, not the differences in the forms. This general form itself is the Rupa Tanmatra. When the difference is felt in it, this general form starts appearing in the form of different objects. This means that Agni Mahabhoot is generated from the form tanmatra. The quantity of this Agni Mahabhoot is different in all objects. This is what happens with all the Mahabhoots.
Demystifying Kundalini 