Bhagavatapurana 3.26.47

3.26.47

nabho-guṇa-viśeṣo 'rtho yasya tac chrotram ucyate /
vāyor guṇa-viśeṣo 'rtho yasya tat sparśanaṃ viduḥ //

47-48 That is called the sense of hearing of which the object of perception is Sabda or sound, the characterising attribute of Nabhas or Akasa; the wise know that to be the sense of touch of which the object is (Touch), the special attribute of Vayu; that is called Chakshus or the eye of which the object is colour, the special attribute of Tejas; the wise know that to be Rasanā or the sense of taste of which the object is (taste), the special quality of water; and that is called Ghrāna or the sense of smell of which the object is (smell) the special property of earth.