Mbh 12.202.1a

"'"Manu said, 'From that eternal and undeteriorating One first sprang Space; from space came Wind; from wind came Light; from light came Water; from water sprang the Universe; and from the universe, all things that occur in it. The bodies of all (earthly) things, (after dissolution), first enter into water, thence to light or heat, thence to the wind, and thence to space. They that seek Emancipation have not to return from space. On the other hand, they attain to Brahma. The refuge of Emancipation, viz., Brahma, is neither hot, nor cold, neither mild nor fierce, neither sour nor astringent, neither sweet nor bitter. He is not endued with sound, or scent, or form. He transcends all these and everything, and is without dimensions.[664] The skin perceives touch; the tongue, taste; the nose, scent; the ears, sounds; and the eyes, forms. Men not conversant with Adhyatma succeed not in beholding what is above these. Having withdrawn the tongue from tastes, the nose from scents, the ears from touch, and the eyes from forms, one succeeds in beholding one's own self (as independent of the senses and the mind and, therefore, of attributes).[665] It hath been said that that which is the Cause of the actor, the act, the material with which the act is done, the place and the time of the act, and the inclinations and propensities in respect of happiness and misery, is called the Self (or Soul). That which pervades everything, which does everything (assuming the forms of living creatures), that which exists in the universe even as the mantras declare,[666] that which is the cause of all, that which is the highest of the high, and that which is One without a second and does all things, is the Cause. Everything else is effect. It is seen that a person, in consequence of the acts performed by him, obtains results both good and evil, which (though apparently incompatible with each other, still) dwell together in harmony.