Manava Dharmashastra 1.76

1.76

bhūtādbhūtāntarasyotpattirneṣyate | mahataḥ sarvabhūtānāmutpattyabhyupagamāt | tanaivaṃ vyākhyāyate | ākāśādanaṃtaraṃ mahato vikurvāṇātsparśamātrabhāvaṃ gatādvāyurjāyate | sarvagandhān śucīnaśucīṃśca vahati | atha ca śuciḥ pavitraḥ | balavān | yāvatī kācidvikṛtiśceṣṭārūpā sā vāyukarma kampākṣepordhvādhastiryaggamanādilakṣaṇā | yatkiñciccalitaṃ spanditaṃ tatsrvaṃ vāyvāyattamityetatpradarśayituṃ balavānityuktam | uttaratrāpi yāḥ pañcamyastā na janyārthāpekṣāḥ, kiṃ tarhi vāyoḥ parato'nantaramityevaṃ yojanīyāḥ |

After Ākāśa, from out of the same evolvent [‘Mind’], there comes into existence the pure and potent Wind, the vehicle of all odours; and it is held to be endowed with the quality of Touch.—(76)

Medhātithi’s commentary (manubhāṣya):
Though the creation of the ‘Principles’ has been already described, it is stated again for the purpose of pointing out the details not set forth before.

Vikurute, ‘evolves,’—i.e., being impelled, by Brahmā, it brings about creation in a particular manner;—from out of the ‘Mind’ (i.e., the Great Principle of Intelligence), thus propelled (to modification) is produced Ākāśa; and this Ākāśa possesses the quality known as ‘Sound ‘Quality’ is that which subsists (in a substance); and the substratum of the quality of Sound is Ākāśa, in the sense that no Sound is possible apart from Ākāśa.—(75)