These can further be divided into 9 categories :

1. Earth    (prthvi पृथ्वी)

Earth or 'prthvi', is defined as that which inherently possesses smell. Apart from this it also has the properties of  color and touch.  One or more of these properties may be subdued or enhanced due to its interaction with other substances.
Earth  in this context refers to every material substance and not only the planet earth.  Thus, all planets come under the category of earth.
For example, clay, mud, body, food, plants are all made of earth.

2. Water    (aapa आप )

Water is that which is cold to touch. It is also identified by its distinct taste. It is referred to as 'aapa' in Sanskrit.   It can be seen and felt as well . Though we study water to be tasteless and odorless,  natural water is sweet to taste. 
Pond, river, stream are examples of water bodies.

3. Light    (tejas तेजस् )

Light or 'tejas' is that which is hot to touch. It can be seen and felt as well.
Sources of light are fire, stars, lightning etc.

4. Air    (vaayu वायु )

Vaayu in sanskrit refers to air. It is that which can be felt but can't be seen.  When we refer to air, we mean the air in space and not restrict ourselves to the atmosphere. It consists of gases in outer space as well.
For example, Wind, Breeze, Storm, etc are forms of air.

5. Space    (aakaasha आकाश )

Space or 'aakaasha' is that which has only the property of sound. It is one,all pervading, and eternal. It is a universal substance that holds every other substance.
Space is one.  It is all pervading as it is present everywhere.
It is eternal because space can neither be created nor be destroyed.

Before we get into the next 4 definitions it is important to know what a substrate is. It is a base  that holds other substances or qualities.

6 .Time (kaala काल )

Time or 'kaala' gives one the the notion of past, present and future.  Usage of words like yesterday, today, tomorrow , morning , evening ,etc have an element of time involved in it. History is one effect of time.
Time is one, all-pervading and eternal. It is a substrate for all the substances.
For example, year and age, are the outcome of time.

7. Direction (Dik दिक्)

Direction referred to as 'dik', helps one to understand the orientation between objects.  While time is relative, directions are absolute.  Directions are indicated using the position of the sun. It is divided into 4 broad categories - North, South, East and West. It is also a substrate for all substances.
Directions like North-east ,South-west are derived from these 4 major diks.

8. Soul (Aatmaa आत्मा )

Soul or 'aatmaa' is the substrate of knowledge.
Aatmaa can be divided into 2 categories:

• The Paramaatmaa or the supreme soul, that is one and eternal.
  It can be understood as God.
• The Jeevaatmaa or the individual soul on the other had is that of humans, animals, etc. It is many and resides differently in each living being.
  It is all-pervading and eternal.

9. Mind (Manas मनस्)

The mind is the instrument for experiencing emotions.  The qualities of mind are happiness, sorrow, anger, etc.  It is linked to each soul and is innumerable. It is atomic (indivisible) and eternal.

Of these, earth, air, light and water are sub-divided into 3 other categories referred to as shareeram, indriyam and vishayam.

Now let us take a look at some examples of classification based on the substance characteristics.