Bhagavatapurana 3.26.35

3.26.35

nabhasaḥ śabda-tanmātrāt kāla-gatyā vikurvataḥ /
sparśo 'bhavat tato vāyus tvak sparśasya ca saṅgrahaḥ //

35. Out of Nabhas (Akasa) characterised by the subtle principle of sound (while undergoing modification by the force of Time) was evolved the subtle principle of Touch, and out of this Vayu; and Tvak (skin) is (the seat of) the sense-organ (through which) the apprehension of Touch arises.