Matsya Purana — Dialogue of Aṣṭaka and Yayāti: Exhaustion of Merit
स जायमानो ऽथ गृहीतमात्रः संज्ञामधिष्ठाय ततो मनुष्यः स श्रोत्राभ्यां वेदयतीह शब्दं स वै रूपं पश्यति चक्षुषा च //
sa jāyamāno 'tha gṛhītamātraḥ saṃjñāmadhiṣṭhāya tato manuṣyaḥ sa śrotrābhyāṃ vedayatīha śabdaṃ sa vai rūpaṃ paśyati cakṣuṣā ca //
Then, as soon as he is born and taken up into care, the human being becomes established in awareness; thereafter, through the two ears he cognizes sound in this world, and indeed he beholds form through the eyes.
It focuses on creation at the individual level: the emergence of awareness (saṃjñā) after birth and the activation of sensory cognition (hearing sound, seeing form), rather than describing cosmic Pralaya.
By grounding knowledge in sense-perception, it implies ethical discipline: a householder or king should govern the senses (hearing and sight especially) so that judgment and conduct are guided by aware discernment rather than impulsive sensory attraction.
No direct Vastu or temple-rule is stated; indirectly, it underscores why ritual uses sound (mantra heard) and form (icons/mandalas seen): human cognition engages dharma through śabda and rūpa.