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.
- sound developed into sky,
- touch developed into air,
- form developed into fire, turned into electricity, light to see the world. When electricity was surcharged in the air and was glanced over by the Supreme, at that time, by a mixture of eternal time and external energy, there occurred the creation of water and taste.
- taste developed into water, by a mixture of eternal time and external energy, there occurred the creation of earth and smell.
- and smell developed into earth.
reference: Srimad Bhagavadam SB 3.5.33, SB 3.5.35, SB 3.5.36