This post elaborates on the Sāńkhya theory of the five “gross” elements. The theory is rather complicated, and not well-understood today. One primary source of confusions is a comparison between the Sāńkhya elements and the Greek elements going by the same name. This post will hopefully illustrate how the Sāńkhya elements are deeply enmeshed with a model of perception and a science involving the rule of demigods in the material world that has no precedent. The classic Vedic text Śrimad Bhāgavatam (SB) is used in this discussion rather than the later texts like Sāṁkhyakārikā.