The Great Epic of the Bhārata dynasty 12.177.4

12.177.4

ceṣṭā vāyuḥ khamākāśamūṣmāgniḥ salilaṃ dravaḥ |
pṛthivī cātra saṃghātaḥ śarīraṃ pāñcabhautikam || 4 ||

"Bhrigu said, 'All things that belong to the category of the Infinite or the Vast receive the appellation of Great. It is for this reason that these five elements have come to be called Great creatures. Activity is wind. The sound that is heard is space. The heat that is within it is fire. The liquid juices occurring in it are water. The solidified matter, viz., flesh and bones, are earth. The bodies (of living creatures) are thus made of the five (primeval) elements. All mobile and immobile objects are made of these five elements. The five senses also of living creatures partake of the five elements. The ear partakes of the properties of space, the nose of earth; the tongue of water; touch of wind; and the eyes of light (of fire).'