The Great Epic of the Bhārata dynasty 12.176.2

12.176.2

bhṛguruvāca |
prajāvisargaṃ vividhaṃ mānaso manasāsṛjat |
saṃdhukṣaṇārthaṃ bhūtānāṃ sṛṣṭaṃ prathamato jalam || 2 ||

"Bhrigu said, 'The great Manasa (in his form of Brahman) created the diverse kinds of objects by fiat of Will. For the protection then of all creatures, he first created water. Water is the life of all creatures, and it is water which aids their growth. If there be no water, all creatures would perish. The whole universe is pervaded by water. Earth, mountains, clouds, and all things which have form, should all be known as transformations of water. They have all been produced by the solidification of that element.'