Bhagavatapurana 2.2.29

2.2.29

ghrāṇena gandhaṃ rasanena vai rasaṃ rūpaṃ ca dṛṣṭyā śvasanaṃ tvacaiva /
śrotreṇa copetya nabhoguṇatvaṃ prāṇena cākūtim upaiti yogī //

28-29. Then having become one with (the principle of) Prithivi by means of the Lingadheha, (i.e., having united the Lingadheha to Prithivi) and thereby become one with (the principle of) water, and soon assuming the form of the brilliant Fire, and in proper time having reached Vayu, and by the Vayu form having become one with Akasa, the symbol of the Perfect Atman; and also having reached smell by the sense of smell, taste by the sense of taste, colour by the sense of seeing, touch by the sense of touch, sound, the characteristic property of Akasa, by the sense of hearing, and the activity of each organ by means of Prana,