pañcabhiḥ pañcabhir brahma
caturbhir daÅ›abhis tathÄ
etac catur-vimÅ›atikaá¹
gaṇaá¹ prÄdhÄnikaá¹ viduḥ
pañcabhiḥ - with the five (gross elements); pañcabhiḥ - the five (subtle elements); brahma - Brahman; caturbhiḥ - the four (internal senses); daÅ›abhiḥ - the ten (five senses for gathering knowledge and five organs of action); tathÄ - in that way; etat - this; catuḥ-vimÅ›atikam - consisting of twenty-four elements; gaṇam - aggregate; prÄdhÄnikam - comprising the pradhÄna; viduḥ - they know.
According to Bhagavad-gÄ«tÄ, the sum total of the twenty-four elements described herein is called the yonir mahad brahma. The sum total of the living entities is impregnated into this yonir mahad brahma, and they are born in different forms, beginning from BrahmÄ down to the insignificant ant. In the ÅšrÄ«mad-BhÄgavatam and other Vedic literatures, the sum total of the twenty-four elements, pradhÄna, is also described as yonir mahad brahma; it is the source of the birth and subsistence of all living entities.