Srimad-Bhagavatam: Canto 3 - Chapter 1 - Verse 35

Sanskrit:

नभस: शब्दतन्मात्रात्कालगत्या विकुर्वत: ।स्पर्शोऽभवत्ततो वायुस्त्वक्स्पर्शस्य च संग्रह: ॥ ३५ ॥

ITRANS:

nabhasaḥ śabda-tanmātrātkāla-gatyā vikurvataḥsparśo ’bhavat tato vāyustvak sparśasya ca saṅgrahaḥ

Translation:

From ethereal existence, which evolves from sound, the next transformation takes place under the impulse of time, and thus the subtle element touch and thence the air and sense of touch become prominent.

Purport:

In the course of time, when the subtle forms are transformed into gross forms, they become the objects of touch. The objects of touch and the tactile sense also develop after this evolution in time. Sound is the first sense object to exhibit material existence, and from the perception of sound, touch perception evolves, and from touch perception, the perception of sight. That is the way of the gradual evolution of our perceptive objects.