The Compendium of Bheḷa 4.5.12

4.5.12

tatra yat kharakaṭhinam, tad yathā---dantakeśaroma-nakha[mukha]-purīṣasnāyvasthi, gandhajñānaghrāṇasaṅghātagauravāṇīti | yad dravaṃ snigdhaṃ mṛdu vā tadaudakam ||

Among them, that which is rough and hard—namely, teeth, head-hair, body-hair, nails, feces, ligaments, bone, smell, the sense of smell, solidity, and heaviness—is [from earth]. That which is liquid, unctuous, or soft is watery.