Matsyapurana 3.26

3.26

rasatanmātrasaṃbhūtaṃ prāyo rasaguṇātmakam
bhūmis tu gandhatanmātrād abhūt pañcaguṇānvitā //

The earth was produced by the potency of the subtle element of liquidity inherent in water, and it has the attributes akin to water and also of the subtle element of fragrance. The Mahâtatva, which is formed by the five subtle and primary elements, is called the Vijñânmaya-koṣa by the Vedântins; buddhi, _i.e._ intellect, is another name for the same. The man possessed of this twenty-fifth element enjoys and suffers.—26-27.