नभसोऽनुसृतं स्पर्शं विकुर्वन्निर्ममेऽनिलम् ॥ ३३ ॥
nabhaso ’nusṛtaṁ sparśaṁ
vikurvan nirmame ’nilam
Thereafter the Personality of Godhead glanced over the sky, partly mixed with eternal time and external energy, and thus developed the touch sensation, from which the air in the sky was produced.
All material creations take place from subtle to gross. The entire universe has developed in that manner. From the sky developed the touch sensation, which is a mixture of eternal time, the external energy and the glance of the Personality of Godhead. The touch sensation developed into the air in the sky. Similarly, all other gross matter also developed from subtle to gross: sound developed into sky, touch developed into air, form developed into fire, taste developed into water, and smell developed into earth.