Mbh 12.303.3b

The creation of Mahan (or Virat) and Consciousness, by Hiranyagarbha, is the creation of Ignorance.[1611] Ascription of attributes (worthy of worship) and the destruction thereof, called respectively by the names of Ignorance and Knowledge by persons learned by the interpretation of the Srutis, then arose, referring to this, that, or the other of the three (viz., Akshara, Hiranyagarbha, or Virat).[1612] Know, O king, that the creation of the (subtile) elements from consciousness is the third.[1613] In all kinds of consciousness is the fourth creation which flows modification of the third. This fourth creation comprises Wind and Light and Space and Water and Earth, with their properties of sound, touch, form, taste and scent. This aggregate of ten arose, without doubt, at the same time. The fifth creation, O monarch, is that which has arisen from combination of the primal elements (named above). This comprises the ear, the skin, the eyes, the tongue, and the nose forming the fifth, and speech, and the two hands, and the two legs, and the lower duct, and the organs of generation. The first five of these constitute the organs of knowledge, and the last five the organs of action. All these, with mind, arose simultaneously O king. These constitute the four and twenty topics that exist in the forms of all living creatures. By understanding these properly, Brahmanas possessed of insight into the truth have never to yield to sorrow. In the three worlds a combination of these, called body, is possessed by all embodied creatures. Indeed, O king a combination of those is known as such in deities and men and Danavas, and Yakshas and spirits and Gandharvas and Kinnaras and great snakes, and Charanas and Pisachas, in celestial Rishis and Rakshasas, in biting flies, and worms, and gnats, and vermin born of filth and rats, and dogs and Swapakas and Chaineyas and Chandalas and Pukkasas in elephants and steeds and asses and tigers, and trees and kine.