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I think the confusion is the meaning of the word "element".
Modern school children are taught that the word "element" has a physical/chemical meaning -- see (periodic table).
The English word "element" can be used in other ways though -- I could say, "the head, tail, and claws are 'elements' of a cat". Elements means that they are part of, which combine to create the cat, that the cat is composed of these elements.
"Element" can be used for non-concrete (i.e. abstract) words as well -- "the element of surprise" is a common phrase.
Or I could say, "Nouns and verbs are merely elements of grammar".
Westerners might be especially suspicious of the word "element" because it (or a word like it) was used by pre-modern scientists too -- see Classical element.
I think that in Buddhism the word refers to elements of experience -- and that the words represent subjective or perceived qualities of a thing. For example, I don't know, ice might be hard and wet and not-hot so it seems to be composed or (or is perceived as having) those two elements.
Is there have any sutta that explained? I'm assuming may there would have philosophical explanation.
Here for example is an academic analysis:
RΕ«pa (Form)
A study of the 1st aggregate as the 4 elements
by Piya Tan Β©2005
Suttas include MN 140 (as another answer already posted).
How our body/soul is composition of five elements?
There you are, most likely, talking about the five skandhas.
Upvote:2
According to Theravada Buddhism a person (satva) is explained in terms of six major elements. Patavi,Apo,Tejo,vayo,Akasa (space) and vinnana (consciousness) The way I understand these elements are smaller than atoms. They are even not physical. The Buddhist term for them is Dathu.
https://www.accesstoinsight.org/tipitaka/mn/mn.140.than.html