Panchadashi 2.6, 2.7

Hearing, skin, eyes, tongue and nose, all these five senses reside in ear and other holes. They imbibe sound and other qualities. Since these senses (since they are made of non-grossified elements) they are so subtle that they are invisible. They can only be inferred from their effects.

These senses usually are externally oriented and run after external objects.

Panchadashi 2.3-2.5

In space, the notion of echo is called sound. Space only has one quality.

Wind has a sound like "bee see", and has the quality of touch without any temperature - 2 qualities.

Fire has a sound like "bhugu bhugu", the qualities of warm touch and the form of the red colour - 3 qualities.

Water has a sound like "bula bula", the qualities of cold touch, white colour and sweet taste - 4 qualities.

Earth has a sound like "kada kada", the qualities of rough touch, blue and other colours, it is sweet, sour etc. to taste - 5 qualities. 

Panchadashi 2.2

Sound, touch, form, taste and smell, these are the qualities of space and the other elements. In space and others, there are one, two, three, four and five qualities respectively.

Panchadashi 2.1

That non-dual reality which has been explained in the shruti is known only by the discrimination of the five elements. All five elements are being discriminated now.

"Sadeva .." with this shruti, prior to the creation of the world, we get the information of the non-dual brahman which is the cause of the world, since it is not the object of mind or speech, no one can gain direct knowledge of that brahman.

That is why, since the five element are its effect of it, we can only know brahman by discriminating the five elements. With that alone, these five elements are now being discriminated, with a view to realize that brahman.

Panchadashi 1.65

When a discriminative person, in the manner prescribed above, discriminates the essence from the five sheaths and then meditates upon it in his mind, then (due to the glory of indirect knowledge) his worldly bindings are removed, and then that person immediately attains the supreme state, which is liberation.

Panchadashi 1.64

The verbal evidence such as "you are that" etc. obtained from the mouth of the teacher, which resulted in indirect brahman knowledge, after knowing that, it burns the entire heap of sins like fire does. This is the result of indirect knowledge,

Panchadashi 1.61, 1.62

Due to the glory of this samadhi, after the destruction of the web of desires, after the accumulation of actions called merit and sin has been removed at its root, the essence that was so far perceived only indirectly, in regards to that essence, its knowledge is experienced as directly as the knowledge of a fruit in one's palm.

The end goal of this samaadhi is that due to its glory, the cause of I-ness, doership and other arrogations, the accumulation of impressions which opposes knowledge, is destroyed completely. When that happens, then the accumulation of actions called merit and sin fully dissolves. It then creates a conducive environment for understanding the meaning of "you are that" and other statements, which was obstructed by good actions and desire but is obstructed no more. That essence which until know was illumined in the indirect form, is now directly and immediately experienced through the great statements. Now knowledge becomes direct knowledge or "vijnyaana".