Srimad Bhagavatam — Dvitiya Skandha, Shloka 26
Nārada’s Questions and Brahmā’s Reply: Vāsudeva as the Source; Sarga–Visarga; Virāṭ-rūpa Mapping
नभसोऽथ विकुर्वाणादभूत् स्पर्शगुणोऽनिल: । परान्वयाच्छब्दवांश्च प्राण ओज: सहो बलम् ॥ २६ ॥ वायोरपि विकुर्वाणात् कालकर्मस्वभावत: । उदपद्यत तेजो वै रूपवत् स्पर्शशब्दवत् ॥ २७ ॥ तेजसस्तु विकुर्वाणादासीदम्भो रसात्मकम् । रूपवत् स्पर्शवच्चाम्भो घोषवच्च परान्वयात् ॥ २८ ॥ विशेषस्तु विकुर्वाणादम्भसो गन्धवानभूत् । परान्वयाद् रसस्पर्शशब्दरूपगुणान्वित: ॥ २९ ॥
nabhaso ’tha vikurvāṇād abhūt sparśa-guṇo ’nilaḥ parānvayāc chabdavāṁś ca prāṇa ojaḥ saho balam
As ākāśa transforms, vāyu arises with the quality of touch; and by prior succession it also bears sound, becoming the basis of prāṇa, ojas, endurance, and strength. When vāyu transforms according to time, karma, and nature, tejas (fire) is born, endowed with form and also with touch and sound. From the transformation of tejas, water manifests, of the essence of taste (rasa), and likewise possessing form, touch, and sound. And from the particular transformation of water, pṛthivī (earth) appears with fragrance; and, as before, it is endowed with taste, touch, sound, and form.
The whole process of creation is an act of gradual evolution and development from one element to another, reaching up to the variegatedness of the earth as so many trees, plants, mountains, rivers, reptiles, birds, animals and varieties of human beings. The quality of sense perception is also evolutionary, namely generated from sound, then touch, and from touch to form. Taste and odor are also generated along with the gradual development of sky, air, fire, water and earth. They are all mutually the cause and effect of one another, but the original cause is the Lord Himself in plenary portion, as Mahā-Viṣṇu lying in the causal water of the mahat-tattva. As such, Lord Kṛṣṇa is described in the Brahma-saṁhitā as the cause of all causes, and this is confirmed in the Bhagavad-gītā (10.8) as follows: