All material creations take place from subtle to gross. The entire universe has developed in that manner.

  1. 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.
  2. The touch sensation developed into the air in the sky.
  3. sound developed into sky,
  4. touch developed into air,
  5. 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.
  6. taste developed into water, by a mixture of eternal time and external energy, there occurred the creation of earth and smell.
  7. and smell developed into earth.

reference: Srimad Bhagavadam SB 3.5.33, SB 3.5.35, SB 3.5.36