A) WIND ELEMENT
Let us investigate further. What is in-breath and out-breath? As we keep observing it, we perceive wind, we perceive a movement. It is a function of movement. It is called the wind element. An element means a function or a behaviour. Now look at the breath as merely wind. A function, an element. The essence of a function or element, is that it arises and passes away. If something were to arise and thereafter cease, that is an element, a function or a behaviour.

B) EARTH ELEMENT
Then we also experience the hardness, the solidity at the point of contact of the breath if one is watching at the nostril. If one watches the area of the abdomen, there too one perceives hardening, the tightening, the solidity, the weight. All this is the earth element. It is predominent in the human body. The perception of weight, hardness, solidity. In the breath, which is only one component of body, it is less predominant, but nevertheless it is present.

C) WATER ELEMENT
As we investigate further, we can also experience the watery element. That perception of fluidity, moisture, wetness. It is the function that binds together. The function of contracting for a lump of matter to remain in that form for any length of time, this binding function must be present. In our body, the watery element manifests primarily by way of blood, sweat, spit, phlegm etc.

D) HEAT ELEMENT
Then we can also experience the heat, the temperature, either warm or cool, This is the temperature, either warm or cool. This is the heat element. This function too is always present in any form of matter.

These are the four great elements. The earth element, the wind element the water element and the heat element. Any lump of matter or body, is a form that is held of these four great elements. All form is merely a holding or a coming together of these four elements.

E) ELEMENT OF CONSCIOUSNESS
For the manifestation of any form, there must be an awareness too. i.e. a cognizing function. One must cognize. This too is a function. In päli this is called viññäna.

F) SPACE ELEMENT
As you keep on watching the breath, you may suddenly experience the absence of the breath completely. At that time you experience the space element. This too is a function or behaviour. Soon the breathing perception will return. So do not think that you have stopped breathing and worry or panic. This may take place when the perception becomes very refined. The space element too arises and passes away. The space element too is impermanent.

The meditator experiences the arising and ceasing of all elements. When the elements arise and come together, a form is held off it. Then it is given a name, each as breath. This is merely mind made, mere convention. But actually it is a collection of elements. Nothing More !!