Skandapurana 6.3.159.37

6.3.159.37

bhūmergandhaṃ tathā ghrāṇaṃ gauravaṃ mūrtimeva ca .
ātmā gṛhṇātyajaḥ pūrvaṃ tṛtīye spandate ca saḥ .. 159.37 ..

from earth [comes] smell, the sense of smell, heaviness, and bodily form. / The unborn self assumes these first, and in the third month it stirs.