Skandapurana 10.35

10.35

māsyarbudaṃ dvitīye tu tṛtīye cendriyairyutaḥ .
ākāśāllāghavaṃ saukṣmyaṃ śabdaṃ śrotrabalādikam .
vāyostu sparśanaṃ ceṣṭāṃ dahanaṃ raukṣyameva ca .. 159.35 ..

In the second month it is a rounded mass, and in the third it is endowed with senses: / from space comes lightness, subtleness, sound, hearing, strength, and so forth; / from wind comes touch, motion, burning, and dryness;