Srimad Bhagavatam Canto 03, Chapter 26, Text 39

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SB 3.26.39

dravyakrtitvam gunata
 vyakti-samsthatvam eva ca
tejastvam tejasah sadhvi
 rupa-matrasya vrttayah
 
Translation by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada: 
 
My dear mother, the characteristics of form are understood by dimension, quality and individuality. The form of fire is appreciated by its effulgence.
 
Purport by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada: 
 
Every form that we appreciate has its particular dimensions and characteristics. The quality of a particular object is appreciated by its utility. But the form of sound is independent. Forms which are invisible can be understood only by touch; that is the independent appreciation of invisible form. Visible forms are understood by analytical study of their constitution. The constitution of a certain object is appreciated by its internal action. For example, the form of salt is appreciated by the interaction of salty tastes, and the form of sugar is appreciated by the interaction of sweet tastes. Tastes and qualitative constitution are the basic principles in understanding the form of an object.
Srimad Bhagavatam Canto 03, Chapter 26, Text 38
Srimad Bhagavatam Canto 03, Chapter 26, Text 40