Skandapurana 6.3.159.35

6.3.159.35

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

In the second month it is a mass of tissue, and in the third endowed with sense faculties. / From space [comes] lightness, subtlety, sound, and the capacity of hearing; / from wind [comes] touch, motion, combustion, and dryness;