Markandeyapurana 45.52

45.52

gatirvisargo hyānandaḥ śilpaṃ vākyañca karma tat /
ākāśaṃ śabdamātrantu sparśamātraṃ samāviśat //

The five organs of the intellect,[20] and the five organs of action, men call these the energetic[21] organs; they are the ten Vaikārika deities. The mind[22] is the eleventh organ among them. Such are the Vaikārika deities known to be. The ear, the skin, the pair of eyes, the tongue, and fifthly the nose; men say[23] these are the organs connected with the intellect for the purpose of perceiving sound and the other impressions. The pair of feet, the anus, the organ of generation, the pair of hands, and the voice may rank as fifth with them; walking, evacuation, sexual delight, manual work and speech—that is the work for each of these organs respectively.

Ether has the element[24] of sound only. When the element of touch accrued, Air comes into existence with two properties[25]; touch is known to he its peculiar property. Moreover, when to form accrued both the properties, sound and touch, then Eire also came into existence with its three[26] properties; it has sound and touch and form. Sound, and touch and form,—when the element of taste accrued to them, then Water wūth its four properties came into existence; it is to he known as being characterized by taste. Sound and touch and form and taste, when smell accrued, they consolidated with the element of smell enclosed this Earth; hence earth has five properties; it is seen to be the gross one among created things.