Panch Tatva Ka Ghoda – Horse of Five elements

The "great" or "gross" elements (mahābhūta) are fivefold: space , air, fire, water and earth. Hindu philosophy believes that GOD is Formless (Nirakar) and yet can take Infinite forms (Sakar).... God has no attributes (Nirgun) and yet He has ALL the infinite qualities (Sagun)...

In Hinduism's sacred literature “Vedas” clearly state :

Ishwar ekoasti, Dwitiya naasti, naasti, naasti  (God is one..... not two, not at all, not at all and not at all..).. so ultimately there is ONLY ONE GOD.... However the Vedas also state 'It started with ONE and then took to Infinite and again brought it to one having said "Neti Neti" (neither this nor that)

So this is the connection between the NirGuna and SaGuna......One way of understanding that is through the formation of the the Five Elements...

From the Nirguna Brahman (Atman or god or Purusha) came...

First Aakash (space) - It has the quality of sound ....(OM sound)

From Aakash (space) then came Vayu (Air) - which we can hear and feel (sound and touch )

From Aakash (Space) and Vayu Air) came Agni (Fire) -which we can hear, feel and see ...( sound, touch and SIGHT)

Then from Aakash (Space), Vayu(Air) , Agni(Fire) came Jal (Water) - which we can hear, feel, see and taste .... (sight , touch sound and FLAVOR)

From all them came the Prithvi (Earth) which we can see, feel hear, taste and smell - ( sight , touch, sound, Flavor and SMELL)

and from the earth, plants;

from plants, food;

and from food, mankind.
 

So basically from the attribute-less Brahman  came all the 5 elements with their 5 subjects and their 5 knowledge senses (Ears, skin, eyes, tounge, nose) with 5 action senses (Hands. Legs, Mouth, Penis/Vagina, Anus) .....Hence God although being nirgun and nirakar made all the qualities of Sight, Sound, Touch, Taste and Smell...hence He is also SAGUN and Sakar..

These five elements, entwine together, make prakriti (Material World). This Prakriti work according to three gunas (attributes) Satva, Rajas & Tamas. Imbalance of these Three gunas are the basic cause of Men’s Desire (Kama or Kamana). These desire put men into action (Rati). Action creates Ego and when Ego wants to make everything under his control and wants to be superior. That starts the sequence of Illusions, lust, Greed, possessiveness, Anger. Anger destroys right wisdom or discretion, with out right wisdom men fails to take right decisions and He becomes slave of desires, lust, anger, greed and illusions. An it take men to unending & unsatisfying circle of life & death & re-birth until he gets Ultimate Realization an Ultimate liberation.

That’s why All Vedas, Upnishads, Brahmin Books, Lord Budhha, Lord Krishna’s Book “Shrimadbhagwad Geeta” clearly states that if one wants ultimate liberation or salvation or peace, he must control, not suppress, his senses and meditate over God and he must  offer his all action and its fruits to god and must become Egoless.

Hence the importance of Panch Tatva's....