According to Prabhupada's teachings based on the Śrīmad-Bhāgavatam, the mahat-tattva, or the total material energy, is not described in terms of a precise measurement but as an incalculably vast, all-encompassing substance from which all material universes are created. The vastness of the mahat-tattva is impossible for a human being to measure or even conceive of.  Here are key points about the scope and nature of the mahat-tattva: * The total cosmic manifestation: The mahat-tattva represents the collective ingredients for all material universes, encompassing all the smaller universes within it. * A "material sky": The mahat-tattva is described as a cloud that covers an insignificant portion of the unlimited spiritual sky. Within this "material sky" are countless universes. * Creation by Mahā-Viṣṇu: The mahat-tattva is created when Mahā-Viṣṇu glances over the material nature. Innumerable universes then emanate from His body. * The universal coverings: One way to understand the scale of the mahat-tattva is by looking at the coverings of a single universe. For a given universe, there are seven layers of material elements (earth, water, fire, air, etc.). Each layer is said to be ten times greater in diameter than the one before it. The mahat-tattva itself is the cumulative sum of these ever-expanding coverings, but its full scope contains all universes, not just one. * The source of 24 elements: The mahat-tattva is the source of the twenty-four material elements, including the five gross elements, the five subtle elements (such as form and taste), the five senses for acquiring knowledge, the five senses for action, and the four internal senses (mind, intelligence, ego, and consciousness).