Everything in this world can be presented in several different ways:
- patavi, apo , tejo, vayo, akasa (space), and vinnana. The first four are called earth, water, fire, and air, but that is not really correct; see #7 of: “The Origin of Matter – Suddhāshtaka“.
- Five aggregates.
- 12 ayatana.
- In Abhidhamma: rupa, citta, cetasika.
Yes. Those rupa arise as suddhashtaka, as explained in the above post.