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The Buddha describes the three elements - 1) form element, 2) formless element, and 3) element of cessation.
Dhātu sutta - Elements
This was said by the Blessed One, said by the Arahant, as I have heard:
"There are these three elements, bhikkhus. The form element, the formless element and the element of cessation. These, bhikkhus, are the three elements."
The Blessed One spoke on this matter. In this regard, it is said:
"Fully understanding the element of form, And not caught in the formless element; Those who are freed through cessation, Are the ones who have gone beyond death.
Contacting the deathless with the body, having reached the state free from attachment; Through relinquishing of acquisitions, free from the taints, they personally experience [the truth]; The perfectly Awakened One teaches, the sorrow-free, unblemished path."
This matter too was spoken by the Blessed One, as I have heard.