As connected with objects, it is taste and the presiding deity there is Soma. The fifth is Earth. As connected with the soul, it is said to be the nose.
अधिभूतं रसश्चात्र सोमस्तत्राधिदैवतम्। पृथिवी पञ्चमं भूतं घ्राणश्चाध्यात्ममुच्यते॥