Bhūtasarga-Prakaraṇa
Account of Elemental Creation from Avyakta to Mahat
आपो दशगुणे नैव तेजसा बाह्यतो वृताः / तेजो दशगुणेनैव बाह्यतो वायुना वृतम्
āpo daśaguṇe naiva tejasā bāhyato vṛtāḥ / tejo daśaguṇenaiva bāhyato vāyunā vṛtam
The element of Water is enclosed outwardly by Fire tenfold; and Fire, tenfold again, is enclosed outwardly by Wind.