Mbh 12.232.1b

If anybody, perceiving Scent in Water, were from ignorance to say that it belongs to Water, he would fall into an error, for Scent is the attribute of Earth though it may exist in a state of attachment with Water and also Wind. These seven kinds of entities, possessing diverse kinds of energy, at first existed separately from one another. They could not create objects without all of them coming together into a state of commingling. All these great entities coming together, and commingling with one another, form the constituent parts of the body which are called limbs.[881] In consequence of the combination of those limbs, the sum total, invested with form and having six and ten constituent parts, becomes what is called the body. (When the gross body is thus formed), the subtile Mahat, with the unexhausted residue of acts, then enters that combination called the gross body.[882] Then the original Creator of all beings, having by his Maya divided Himself, enters that subtile form for surveying or overlooking everything. And inasmuch as he is the original Creator of all beings he is on that account called the Lord of all beings.[883] It is he who creates all beings mobile and immobile. After having thus assumed the form of Brahman he creates the worlds of the gods, the Rishis, the Pitris, and men; the rivers, the seas, and the oceans, the points of the horizon, countries and provinces, hills and mountains, and large trees, human beings, Kinnaras, Rakshasas, birds, animals domestic and wild, and snakes. Indeed, he creates both kinds of existent things, viz., those that are mobile and those that are immobile; and those that are destructible and those that are indestructible. Of these created objects each obtains those attributes which it had during the previous Creation; and each, indeed, obtains repeatedly the same attributes at every subsequent Creation.