Sri Yukteswar; ‘creation in reality has no substantial existence.’

[Jitendra Hydonus]

Gross material body. The five objects, which are the negative attributes of the five electricities, being combined together produce the idea of gross matter which appears to us in five different varieties: Kshiti, the solid; Ap, the liquid Tejas, the fiery; Marut, the gaseous; and Vyoma or Akasa, the ethereal. These constitute the outer covering called Sthulasarira, the gross material body of Purusha, the Son of God.

Twenty-four Elders. These five gross matters and the aforesaid fifteen attributes together with Manas, the Mind; Buddhi, the Intelligence; Chitta, the Heart; and Ahamkara, the Ego, constitute the twenty-four principles or Elders, as mentioned in the Bible. See Revelation 4:4.
"And round about the throne were four and twenty a seats; and upon the seats I saw four and twenty elders.” 

The aforesaid twenty - four principles, which completed the creation of Darkness, Maya, are nothing more than the development of Ignorance, Avidya ; and as this Ignorance is composed only of ideas as mention above, creation has in reality no substantial existence, but is a mere play of ideas on the External Substance, God the Father.

~ Sri Swami Yukteswar,
11 - 12, The Gospel, The Holy Science