Daśa-lakṣaṇam: The Ten Topics, Virāṭ-Puruṣa Sense-Manifestation, and the Supreme Shelter (Āśraya)
वस्तुनो मृदुकाठिन्यलघुगुर्वोष्णशीतताम् । जिघृक्षतस्त्वङ् निर्भिन्ना तस्यां रोममहीरुहा: । तत्र चान्तर्बहिर्वातस्त्वचा लब्धगुणो वृत: ॥ २३ ॥
vastuno mṛdu-kāṭhinya- laghu-gurv-oṣṇa-śītatām jighṛkṣatas tvaṅ nirbhinnā tasyāṁ roma-mahī-ruhāḥ tatra cāntar bahir vātas tvacā labdha-guṇo vṛtaḥ
जेव्हा पदार्थातील मृदुता-काठिण्य, लघु-गुरु, उष्ण-शीत असे गुण जाणण्याची इच्छा झाली, तेव्हा स्पर्शाचा आधार असलेली त्वचा प्रकट झाली; त्वचेची रंध्रे, शरीरावरील रोम आणि त्यांचे अधिष्ठाता (वृक्ष)ही उत्पन्न झाले. त्वचेच्या आत-बाहेर वायूचे आवरण असून त्यातून स्पर्शगुण प्रखर झाला.
The physical characteristics of matter, such as softness, are subjects of sense perception, and thus physical knowledge is the subject matter of the touch sensation. One can measure the temperature of matter by touching with the hand, and one can measure the weight of an object by lifting it with the hand and thus estimate its heaviness or lightness. The skin, the skin pores and the hairs on the body are all interdependent with the touch sensation. The air blowing within and outside the skin is also an object of sense perception. This sense perception is also a source of knowledge, and therefore it is suggested here that physical or physiological knowledge is subordinate to the knowledge of the Self, as above mentioned. Knowledge of Self can expand to the knowledge of phenomena, but physical knowledge cannot lead to knowledge of the Self.
In Bhagavatam 2.10.23, Śukadeva explains that when the impulse arose to perceive tactile qualities like softness/hardness and heat/cold, the skin (tvak) manifested as the organ enabling touch.
The verse states that once the skin manifested, hair also appeared upon it—described poetically as bodily “vegetation”—as part of the gradual unfolding of bodily features during creation.
It teaches mindful awareness that sensory experience (like touch and comfort/discomfort) is a produced function of material nature; this supports detachment and steadiness while pursuing bhakti beyond bodily sensations.