Bhagavatapurana 3.5.31

3.5.31

taijasānīndriyāṇy eva jñāna-karma-mayāni ca /
tāmaso bhūta-sūkṣmādir yataḥ khaṃ liṅgam ātmanaḥ //

31. The Indriyas which are the instruments of knowledge and action are all constituted only of Taijasa Ahankara. The Tamasà-Ahankara is the cause of the subtle Bhuta namely *sound*, out of which is evolved Akasa, which is the means of knowing Atman and which is the body of Atman.