Twenty four elements making the body -Sankhya Philosophy

From all the authoritative statements of the great sages, the Vedic hymns and the aphorisms of the Vedānta-sūtra, the components of this world can be understood as follows.

• Five Great Elements(Maha-Bhuta) - Earth , Water ,Fire, Air and Ether
• False Ego, Intelligence,  Unmanifested stage of three modes of material nature - three in total
• Five Knowledge acquiring Senses - Eyes, Ear, Nose, tongue and skin
• Five Working Senses - Voice, Legs, hands, Anus, Genitals
• Mind (can be called as the sense within)
• Five objects of the senses -  Form(Eye), Sound(Ear), Smell( Nose), Taste(Tongue) and Touch (Skin)

The aggregate of these twenty four elements is called the field of activity  (BG 13.6-7)

One more way of looking at this is

• Five Gross Material Elements - Earth , Water, Fire , Air and Ether
• Three Subtle Material Elements - Mind, Intelligence, False Ego
• Five Knowledge acquiring Senses - Eyes, Ear, Nose, tongue and skin
• Five Working Senses - Voice, Legs, hands, Anus, Genitals
•  Five objects of the senses -  Form(Eye), Sound(Ear), Smell( Nose), Taste(Tongue) and Touch (Skin) 
• Mahat-tattva(The total material energy) can be equivalent to unmanifested stage of three modes of material nature above

CC Adi 5.14 Purport


One who desires to know the twenty-four elements in detail along with their interactions should study the philosophy in more detail. In Bhagavad-gītā, a summary only is given.