Srimad Bhagavatam — Tritiya Skandha, Shloka 44
Sāṅkhya: Categories of the Absolute Truth and the Unfolding of Creation
Tattva-vicāra
रसमात्राद्विकुर्वाणादम्भसो दैवचोदितात् । गन्धमात्रमभूत्तस्मात्पृथ्वी घ्राणस्तु गन्धग: ॥ ४४ ॥
rasa-mātrād vikurvāṇād ambhaso daiva-coditāt gandha-mātram abhūt tasmāt pṛthvī ghrāṇas tu gandhagaḥ
Due to the interaction of water with the taste perception, the subtle element odor evolves under superior arrangement. Thence the earth and the olfactory sense, by which we can variously experience the aroma of the earth, become manifest.
FAQs
This verse says earth arises when water transforms under divine supervision, producing the subtle quality of fragrance (gandha), from which earth manifests.
He is teaching Devahūti Sāṅkhya—how subtle sense qualities (tanmātras) and the gross elements evolve—so the soul can discern matter from spirit and progress toward liberation through devotion.
Use sense experiences (like smell) as reminders that the body and world are composed of changing elements, and redirect the mind toward the unchanging Self and loving devotion to the Lord.