As connected with objects, it is sound. The presiding deity (of this) is the quarters. The Wind is the second. As connected with the soul, it is known as the skin.
अधिभूतं तथा शब्दो दिशस्तत्राधिदैवतम्। द्वितीयं मारुतो भूतं त्वगध्यात्म च विश्रुता॥