From light, by modification, originates Water having taste for its attribute. From Water originates Earth having Scent for its attribute. These are said to represent primary creation.
ज्योतिषोऽपि विकुर्वाणाद् भवन्त्यापो रसात्मिकाः। अद्भ्यो गन्धवहा भूमिः सर्वेषां सृष्टिरुच्यते॥