Śivasaṃhitā 1.73

Divine desire as the motor of creation, immediately followed by the assignment of sensory qualities to the elements. This juxtaposition is not coincidental: the universe created by divine desire is a universe of sensations. Creation is not an abstract act but the manifestation of an experiential field where sound, touch, form, taste, and smell structure all possibility of contact.

Kāmayate (desires, has the desire) and sṛjate (creates, emits) describe the two moments of the creative act: the will and its execution. Prajāḥ (creatures, beings) are the result of that desire. The elemental qualities—śabda (sound), sparśa (touch), rūpa (form), rasa (taste), gandha (smell)—each correspond to an element and, in turn, to a specific sense organ.

The correspondence between elements and sensory qualities is fundamental in Sāṃkhya philosophy and Āyurvedic medicine. In Tantric yoga, this correspondence extends to the subtle body: each cakra is associated with an element, a sensory quality, a sense, and a capacity for action. Knowledge of these correspondences allows the yogi to work directly with the elements through the body and breath.