Śrīmad-Bhāgavatam · Text 3.26.35
Who is speaking and story frame
नभस: शब्दतन्मात्रात्कालगत्या विकुर्वत: ।
स्पर्शोऽभवत्ततो वायुस्त्वक्स्पर्शस्य च संग्रह: ॥ ३५ ॥
nabhasaḥ śabda-tanmātrāt
kāla-gatyā vikurvataḥ
sparśo ’bhavat tato vāyus
tvak sparśasya ca saṅgrahaḥ
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.
Read Śrīla Prabhupāda's purport on Vedabase.io