Matsyapurana 39.16

39.16

ghrāṇena gandhaṃ jihvayātho rasaṃ ca tvacā sparśaṃ manasā devabhāvam
ityaṣṭakehopacitaṃ hi viddhi mahātmanaḥ prāṇabhṛtaḥ śarīre //

Yayâti.—“At the time of menstruation, the air draws the semen virile up, from the inside, after which it magnifies itself there; and then it developes into the embryo and assumes human or animal form (according to the kind of the womb where such development occurs); it then hears the sounds through the ears, sees things through the eyes, smells with the nose, tastes with the tongue, feels perception with the skin, meditates with the mind. Similarly, all the limbs are gradually formed.”—14-16.