Sat, that is the Paramatma, decided to become many, and created Tejas (fire). When fire decided to become many, water (Ap) was born. When water became many, Anna (Prithvi) was the result, for the earth yields of its abundance when there is copious rain. Tejas and water are non-sentient. So, the Sat, that is the Supreme Brahman, entered into them, and made possible their division into many other things. And thus creation continued, said Veliyanallur T.S.R. Narayanachariar in a discourse.
The three fundamental elements were Tejas, water and food, and they were combined in such a way that aspects from each of them were present in all entities in the universe. Take the Sun and the moon, for instance. Their red aspect comes from Tejas, the white comes from water and the dark comes from anna.
In other words, everything has some aspect of each of the other elements. With regard to the Panchabhutas, we find elements of each in each of the others. Why then do we call one thing Vayu, or something else Agni? It is because of the predominant character of the element. It is not that one is not present in the other. So if, for example, we identify Vayu, it is because here air is the dominant element. The dominant element is fifty per cent, while the other four elements are only one-eighth each, in the composition of Vayu.
The Sat, upon which one must meditate, is subtle. If you dissolve salt in water, the water has a salty taste, whether you drink from the top of the glass, the middle of the glass or the bottom of the glass. But you do not see the salt which has dissolved in the water. Likewise, the Sat, that is the Supreme One, is omnipresent, but is not perceived. The guidance of an Acharya, therefore, becomes imperative for everyone.
