The properties of Water, O king, are called the Tastes. These Tastes have Narayana for their soul. The foremost property of Fire is form. Form also has Narayana for its soul.
अपां चापि गुणा राजन् रसा नारायणात्मकाः। ज्योतिषां च परं रूपं स्मृतं नारायणात्मकम्॥