ॐ गुरुपरमात्मने नमः
3.43
पञ्चीकृतपञ्चमहाभूतानि कानि
यानि भूतानि पञ्चीकृतानि, तानि पञ्चीकृतमहाभूतानि।
आदौ अपञ्चीकृतपञ्चमहाभूतानि आसन्। ततः ईश्वरेच्छया स्थूलसृष्टिद्वारा जीवानां भोगार्थं परस्परसंबन्धेन पञ्चीकरणं जातम्।
what are the pañcīkr̥ta mahābhūtas
The pañcīkr̥ta mahābhūtas are the ones that have undergone the process of pañcīkaraṇa (manifestation).
First, there were only apañcīkr̥̄ta mahābhūtas (unmanifest). Then, due to īśvara’s will, for jīvas to experience bhoga through sthūla sr̥ṣṭi, pañcīkarana (manifestation) takes place.