Rupa

In general, rūpa (Sanskrit; Pāli; Devanagari: रुपा) is the Buddhist concept of material form, including both the body and external matter. As such, it is the first of the five skandhas or aggregates. In regards to the six sense-bases, rūpa refers specifically to visual forms.

As matter, rūpa is traditionally analysed in two ways: as four elements (Pali, mahābhūta); and, as twenty-four aspects.

Four elements
Existing rupa consists in the four elements:
 * earth or solidity
 * fire or heat
 * water or cohesion
 * air or movement

Twenty-four aspects
Rupa can also be reduced to these "perceived aspects".
 * eye
 * ear
 * nose
 * tongue
 * body
 * form
 * sound
 * odour
 * taste
 * femininity
 * virility
 * life
 * heart
 * physical indications (movements that indicate intentions)
 * vocal indications
 * space element
 * physical lightness
 * physical yieldingness
 * physical handiness
 * physical grouping
 * physical extension
 * physical aging
 * physical impermanence
 * food