The tanmatras (subtle elements) are categories in the SAMKHYA and YOGA list of 24 categories; they mediate between the five ELEMENTS (panchabhuta) and the five powers of knowing. The subtle ele-ments are sound, touch, form, taste, and smell. Among the elements sound is connected to ether (akasha), contact is connected to air (vayu), form is connected to fire (tejas or agni), taste is con-nected to water (ap or jalam) and smell is con-nected to earth (prithivi).
Further reading: Lallanji Gopal, Retrieving Samkhya History: An Ascent from Dawn to Meridian (New Delhi: D. K. Printworld, 2000); Gerald Larson, Classical Sam-khya: An Interpretation of Its History and Meaning (Delhi: Motilal Banarsidass, 1969); Jonn Mumford, Magical Tattwas: A Complete System for Self-Development (St. Paul, Minn.: Llewellyn Publications, 1997).
Encyclopedia of Hinduism. A. Jones and James D. Ryan. 2007.