Srimad Bhagavatam Canto 03, Chapter 05, Text 33

SB 3.5.33

kala-mayamsa-yogena
 bhagavad-viksitam nabhah
nabhaso ’nusrtam sparsam
 vikurvan nirmame ’nilam
 
Translation by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada: 
 
Thereafter the Personality of Godhead glanced over the sky, partly mixed with eternal time and external energy, and thus developed the touch sensation, from which the air in the sky was produced.
 
Purport by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada: 
 
All material creations take place from subtle to gross. The entire universe has developed in that manner. From the sky developed the touch sensation, which is a mixture of eternal time, the external energy and the glance of the Personality of Godhead. The touch sensation developed into the air in the sky. Similarly, all other gross matter also developed from subtle to gross: sound developed into sky, touch developed into air, form developed into fire, taste developed into water, and smell developed into earth.
Srimad Bhagavatam Canto 03, Chapter 05, Text 32
Srimad Bhagavatam Canto 03, Chapter 05, Text 34