Bhagavatapurana 3.26.44

3.26.44

rasa-mātrād vikurvāṇād ambhaso daiva-coditāt /
gandha-mātram abhūt tasmāt pṛthvī ghrāṇas tu gandhagaḥ //

44. Out of water embodying the subtle principle of taste impelled by the Deity and undergoing modification was evolved the subtle principle of smell out of which Prithivi (earth) was produced,—and Ghrana (or the sense of smell) apprehends smell.