Karika 22

प्रकृतेर्महांस्ततोऽहङ्कारस्तस्माद्गणश्च षोडशकः। तस्मादपि षोडशकात्पञ्चभ्यः पञ्च भूतानि ॥२२॥

From the manifested material universe (prakr̥ti) comes the great (mahan); from the great comes the ego (ahaṅkāraḥ); then from ego the set of sixteen. From that sixteen, specifically from the five, comes five elements.

Four stage evolution of 24 principles is described:

1. Step 01: manifested material universe (prakr̥ti) to the great (mahan)
2. Step 02: the great (mahan) to ego (ahaṅkāraḥ)
3. Step 03: ego (ahaṅkāraḥ) to set of 16 (11 indriyas + 5 sensations)
4. Step 04: 5 sensations to 5 elements