Matsya Purana — Brahmā’s Four Faces
रसतन्मात्रसंभूतं प्रायो रसगुणात्मकम् भूमिस् तु गन्धतन्मात्राद् अभूत् पञ्चगुणान्विता //
rasatanmātrasaṃbhūtaṃ prāyo rasaguṇātmakam bhūmis tu gandhatanmātrād abhūt pañcaguṇānvitā //
From the subtle essence of taste (rasa-tanmātra) arises, for the most part, that element whose nature is taste; but Earth is born from the subtle essence of smell (gandha-tanmātra), endowed with all five qualities.
It outlines creation (sarga) through tanmātras: elements arise from subtle sensory potentials, and Earth uniquely carries all five qualities—an essential framework used when describing how the cosmos is re-manifested after pralaya.
Indirectly, it grounds dharma in right knowledge: a king or householder is urged to understand the ordered structure of creation, since ritual duties (yajña, dāna, śrāddha) are performed with the elements—especially Earth, which supports all embodied life and sacrificial materials.
Earth being “endowed with five qualities” supports Vāstu and ritual logic: building and consecration rely on earth/soil as the comprehensive substrate (bearing sound, touch, form, taste, and smell), making bhūmi-parīkṣā (testing soil) and bhūmi-śuddhi (purification of ground) foundational in Matsya Purana–style practice.