Sāṅkhya: Categories of the Absolute Truth and the Unfolding of Creation
Tattva-vicāra
रसमात्राद्विकुर्वाणादम्भसो दैवचोदितात् । गन्धमात्रमभूत्तस्मात्पृथ्वी घ्राणस्तु गन्धग: ॥ ४४ ॥
rasa-mātrād vikurvāṇād ambhaso daiva-coditāt gandha-mātram abhūt tasmāt pṛthvī ghrāṇas tu gandhagaḥ
Cuando el agua interactúa con la tan-mātra del sabor según el designio superior, surge la tan-mātra del olor; de ella se manifiestan la tierra y el sentido del olfato, por el cual se perciben de muchos modos los aromas de la tierra.
This verse says earth arises when water transforms under divine supervision, producing the subtle quality of fragrance (gandha), from which earth manifests.
He is teaching Devahūti Sāṅkhya—how subtle sense qualities (tanmātras) and the gross elements evolve—so the soul can discern matter from spirit and progress toward liberation through devotion.
Use sense experiences (like smell) as reminders that the body and world are composed of changing elements, and redirect the mind toward the unchanging Self and loving devotion to the Lord.