Again, the general meaning of dhātu across Buddha’s time Indian philosophy - as stated above, in the late RV., contemporary Upaniṣads, and even in late Br. and Up. - has a strong “essential” connotation of “desire”; that makes it a ground, then a field of external experience on a particular object (water,…, space,… etc.)
Now, as far as the “substance” this word (dhātu) can take, through its contextual forms in the suttas, it seems that we all agree that it has to do with “property”, (aka quality). The essential one being desire; and the substantial ones being moist (water), heat (fire), etc.
Let’s take the four basics material elements to simplify.
Water, fire, earth and air, are not just mahābhūtāna rūpa. They are also dhātus. They are the ground of something to be desired. And their substantial qualities convey that desire (and its perplexity). Then comes the field of experience itself (āyatana).
Usually, that experience is accompanied by sañña (whose correct translation should be “inquiry & assumption” - the same way that vedanā should be correctly translated as a “felt experience”.)
Then we understand better what dhātu means, when reading AN 11.9, AN 10.26, etc.
“Here, Sandha, for an excellent thoroughbred person, the inquiriy and assumptions on earth have disappeared in relation to earth, the inquiriy and assumptions on water has disappeared in relation to water, the inquiriy and assumptions on fire…,
…
Meditating in such a way, an excellent thoroughbred person does not meditate in dependence on earth, etc…
AN 11.9
Householder, you should train thus: ‘I will not cling, to the earth element…, I will not cling to the water element…, I will not cling to the fire element…
MN 143
The ultimate desire in and for a dhātu is in the kasiṇa.:
Some ascetics and brahmins, for whom the attainment of the water kasiṇa … the fire kasiṇa … is supreme, generated it as their goal.
…
By seeing the beginning, the danger, and the escape, and by seeing the knowledge and vision of the path and the non-path, the Blessed one knew the attainment of the goal, the peace of the heart.
AN 10.26
Bhikkhus, the arising, continuation, production, and manifestation of the earth element … of the water element …, … of the consciousness element is the arising of suffering.
SN 26.9
One understands the “final cause”. Viz. the end of the “grounded” desire.
What’s in between (viz. the knowledge of what makes up the particular element; of its secondary qualities), is just substantial.