Vishnupurana 1.2.43

1.2.43

vikurvāṇāni cāmbhāṃsi gandhamātraṃ sasarjire
saṃghāto jāyate tasmāt tasya gandho guṇo mataḥ //

Then from that equilibrium of the qualities (Pradhána), presided over by soul, proceeds the unequal developement of those qualities (constituting the principle Mahat or Intellect) at the time of creation. The Chief principle then invests that Great principle, Intellect, and it becomes threefold, as affected by the quality of goodness, foulness, or darkness, and invested by the Chief principle (matter) as seed is by its skin. From the Great principle (Mahat) Intellect, threefold Egotism, (Ahankára), denominated Vaikaríka, 'pure;' Taijasa, 'passionate;' and Bhútádi, 'rudimental,' is produced; the origin of the (subtile) elements, and of the organs of sense; invested, in consequence of its three qualities, by Intellect, as Intellect is by the Chief principle. Elementary Egotism then becoming productive, as the rudiment of sound, produced from it Ether, of which sound is the characteristic, investing it with its rudiment of sound. Ether becoming productive, engendered the rudiment of touch; whence originated strong wind, the property of which is touch; and Ether, with the rudiment of sound, enveloped the rudiment of touch. Then wind becoming productive, produced the rudiment of form (colour); whence light (or fire) proceeded, of which, form (colour) is the attribute; and the rudiment of touch enveloped the wind with the rudiment of colour. Light becoming productive, produced the rudiment of taste; whence proceed all juices in which flavour resides; and the rudiment of colour invested the juices with the rudiment of taste. The waters becoming productive, engendered the rudiment of smell; whence an aggregate (earth) originates, of which smell is the property. In each several element resides its peculiar rudiment; thence the property of tanmátratá, (type or rudiment) is ascribed to these elements. Rudimental elements are not endowed with qualities, and therefore they are neither soothing, nor terrific, nor stupifying. This is the elemental creation, proceeding from the principle of egotism affected by the property of darkness. The organs of sense are said to be the passionate products of the same principle, affected by foulness; and the ten divinities proceed from egotism affected by the principle of goodness; as does Mind, which is the eleventh. The organs of sense are ten: of the ten, five are the skin, eye, nose, tongue, and ear; the object of which, combined with Intellect, is the apprehension of sound and the rest: the organs of excretion and procreation, the hands, the feet, and the voice, form the other five; of which excretion, generation, manipulation, motion, and speaking, are the several acts.