Srimad-Bhagavatam: Canto 3 - Chapter 1 - Verse 16
Sanskrit:
भूतसर्गस्तृतीयस्तु तन्मात्रो द्रव्यशक्तिमान् ।चतुर्थ ऐन्द्रिय: सर्गो यस्तु ज्ञानक्रियात्मक: ॥ १६ ॥
ITRANS:
bhūta-sargas tṛtīyas tutan-mātro dravya-śaktimāncaturtha aindriyaḥ sargoyas tu jñāna-kriyātmakaḥ
Translation:
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.