Bhagavata Purana 3.26.11
Srimad Bhagavatam · 26 · Verse 11
bhagavata-puranaskandha-3adhyaya-26
Sanskrit Original
पञ्चभिः पञ्चभिर्ब्रह्म चतुर्भिर्दशभिस्तथा। एतच्चतुर्विंशतिकं गणं प्राधानिकं विदुः
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The five elements, the five senses, the four directions, and the tenfold (aspects) are known as the twenty-four components.