Bhagavatapurana 2.5.28

2.5.28

tejasastu vikurvāṇādāsīdambho rasātmakam /
rūpavat sparśavac cāmbho ghoṣavac ca parānvayāt //

28. From Tejas which began to modify came forth water with Taste for its essential and special attribute; and through the inherence in it of the earlier links in the chain of causes, water has also Colour, Touch and Sound.