Vaisesika Sūtra 1.1.5

पृथिव्यापस्तेजो वायुराकाशं कालो दिगात्मा मन इति द्रव्याणि ॥५॥

The Earth, the water, the fire, the air, the space, the time, the directions, the ātmān, i.e. essence of being, and the mind are dravyas.