Srimad Bhagavatam Canto 03, Chapter 10, Text 16

SB 3.10.16

bhuta-sargas trtiyas tu
 tan-matro dravya-saktiman
caturtha aindriyah sargo
 yas tu jñana-kriyatmakah
 
Translation by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada: 
 
The sense perceptions are created in the third creation, and from these the elements are generated. The fourth creation is the creation of knowledge and of working capacity.
Srimad Bhagavatam Canto 03, Chapter 10, Text 15
Srimad Bhagavatam Canto 03, Chapter 10, Text 17