Srimad-Bhagavatam: Canto 2 - Chapter 1 - Verse 31


तैजसात् तु विकुर्वाणादिन्द्रियाणि दशाभवन् ।ज्ञानशक्ति: क्रियाशक्तिर्बुद्धि: प्राणश्च तैजसौ ।श्रोत्रं त्वग्घ्राणद‍ृग्जिह्वा वागदोर्मेढ्राङ्‌घ्रिपायव: ॥ ३१ ॥


taijasāt tu vikurvāṇādindriyāṇi daśābhavanjñāna-śaktiḥ kriyā-śaktirbuddhiḥ prāṇaś ca taijasauśrotraṁ tvag-ghrāṇa-dṛg-jihvāvāg-dor-meḍhrāṅghri-pāyavaḥ


By further transformation of the mode of passion, the sense organs like the ear, skin, nose, eyes, tongue, mouth, hands, genitals, legs, and the outlet for evacuating, together with intelligence and living energy, are all generated.


The living condition in material existence depends more or less on one’s intelligence and powerful living energy. Intelligence to counteract the hard struggle for existence is assisted by the senses for acquiring knowledge, and the living energy maintains himself by manipulating the active organs, like the hands and legs. But on the whole, the struggle for existence is an exertion of the mode of passion. Therefore all the sense organs, headed by intelligence and the living energy, prāṇa, are different products and by-products of the second mode of nature, called passion. This mode of passion, however, is the product of the air element, as described before.