Revākhaṇḍa ascribed to the Vāyupurāṇa (RKV) 159.35

159.35

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

In the second month it is a lump, and in the third it is endowed with sense-faculties;
from space [it takes] lightness, subtlety, sound, the power of hearing, and the like;
and from wind [it takes] touch, movement, digestion, and dryness;