bhūmir-āpo ’nalo vāyuḥ khaṁ mano buddhir eva cha
ahankāra itīyaṁ me bhinnā prakṛitir aṣhṭadhā||4||

Meaning :

The eightfold division of His lower (material) nature, known as apara prakriti:

Five gross elements:
Earth (bhūmi)
Water (āpaḥ)
Fire (analaḥ)
Air (vāyuḥ)
Ether/space (kham)
Three subtle elements:
Mind (manas)
Intellect (buddhi)
Ego (ahaṅkāra)
These make up the material universe and even the subtle body of living beings. Krishna identifies them as “My” nature, but “bhinnā” – separated from Him, implying that while they originate from Him, they are not His ultimate, spiritual essence.