Matsya Purana — Manvantaras
सांसिद्धिकास्तदा वृत्ताः क्रमेण महदादयः महतो ऽसावहंकारस् तस्माद्भूतेन्द्रियाणि च //
sāṃsiddhikāstadā vṛttāḥ krameṇa mahadādayaḥ mahato 'sāvahaṃkāras tasmādbhūtendriyāṇi ca //
Then, in the order of manifestation, the innate (primordial) principles became active—beginning with Mahat and the rest. From Mahat arose Ahaṃkāra (the sense of “I”), and from that, the elements and the sense-faculties as well.
It outlines the re-manifestation sequence of principles: Mahat becomes active first, from which Ahaṃkāra arises, and from Ahaṃkāra the elements (bhūtas) and sense-faculties (indriyas) emerge—an account used to explain creation after dissolution.
By tracing senses and ego back to their cosmic origin, it supports the ethical teaching that rulers and householders must govern the indriyas and restrain ahaṃkāra—self-mastery being foundational for dharma and just conduct.
No direct Vāstu rule is stated, but the verse supplies the cosmological logic often invoked in ritual and temple thought: worship and consecration aim to harmonize the senses and ego with the elemental order (bhūtas) underlying the sacred space.