Bhagavatapurana 2.10.23

2.10.23

vastuno mṛdukāṭhinya laghugurvoṣṇaśītatām /
jighṛkṣatastvaṅ nirbhinnā tasyāṃ romamahīruhāḥ /
tatra cāntarbahirvātastvacā labdhaguṇo vṛtaḥ //

23. When he thought of perceiving softness, hardness, lightness, heaviness (weight), the hot or cold state of things, the sense of touch called *Tvah* imbedded in the skin, from which hairs (the organs of sense) and trees (the presiding deities) took their origin; and there the vital air *Pranavayu* is on all sides both in and out, having developed the quality of touch by means of the skin.