Bhagavatapurana 3.26.32

3.26.32

tāmasāc ca vikurvāṇād bhagavad-vīrya-coditāt /
śabda-mātram abhūt tasmān nabhaḥ śrotraṃ tu śabdagam //

32. Out of the Tāmasa Ahankara impelled by the Lord’s energy and undergoing modification was evolved the subtle principle of sound and out of this was evolved Akāsa; (thence) the sense of hearing which perceives sound.