Subtle Mediums of The Sensations
While mahābhūtas are the basis for the material world, sensations and perceptions are but limited aspects and views of it, in no way able to fully describe it. We cannot actually perceive the reality, all we can access are limited "bands" of information that form a description of reality. This restriction however applies only to the limited beings (jiva, or aṇu). For one who has gone beyond māyā, in the realm of the pure tattvas, there can be direct perception of reality, because as one's self is Atman, so are the external objects. In such a state an enlightened being can perceive the world beyond the five senses (direct perception), in a state of diversity in unity and unity in diversity. Another way to put it is that he then recognizes (Pratyabhijña) himself (Atman) in any object.
These bands of information are the five tanmātras. Being closer to the subject than the physical reality, tanmātras are more elevated than mahābhūtas and are described as their source of creation.
Read more about this topic: The 36 Tattvas, The Five Tanmātras
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