Bh. 3.26.31 – 49

Bhagavatham describes that the senses derive Kriyashakthi (power of action) from Prana and Jnana Shakthi (power of knowledge) from Buddhi – both born from Rajasik Ahamkaram. We can see that the ability to work (Kriya) is derived from Prana, which means the life force. The ability to know (Jnana) is the attribute of intellect.

Then the detailed description of how sound, touch, form (vision), taste and smell are born and thus their respective Panchabhoothas like space, air, fire, water and Earth are born, (from Thamasik Ahamkaram) is given. Their characteristics are given very vividly. Sound, touch, form, taste and smell are subtle (sookshmam) and space, air, fire, water and Earth are gross (sthoolam).

We can see that, only through a sense, we can know about its respective bhootha. For example, if you have no ears, you can not hear sound and that dimension (space) will be absent from your knowledge. If we do not have eyes to see or nostrils to smell, the knowledge about all forms and earth and other objects disappear from our plane. This part of Bhagavatham gives very deep knowledge about each sense and how they are related to the Bhoothas.