ॐ गुरुपरमात्मने नमः

3.44   पञ्चीकरणं किम्

एतेषु भूतेषु एकं एकं भूतं द्विधा समं विभज्य, एकमेकमर्धं तूष्णीं व्यवस्थाप्य, अपरमपरमर्धं चतुर्धां समं विभज्य, स्वार्धभिन्नेष्वर्धेषु स्वभागचतुष्टयसंयोजनं पञ्चीकरणम्।

what is pañcīkaraṇam

Each bhūta is divided into two equal parts, and one half of each is kept aside. The other half is divided into four equal parts. Each of the four parts is joined with a half different from itself.