Finally, the sense whose object of perception is odor, the distinctive characteristic of earth, is called the sense of smell. Since the cause exists in its effect as well, the characteristics of the former are observed in the latter. That is why the peculiarities of all the elements exist in the earth alone. Sound is the cause of the sky, sky is the cause of the air, air is the cause of fire, fire is the cause of water, and water is the cause of earth. Therefore earth is the reservoir of all the qualities of the other elements.
Earth is the sum total of all other elements.
The earth has all five qualities of the elements, water has four qualities, fire has three, air has two, and the sky has only one quality, sound. When all these elements were unmixed, the Supreme Personality of Godhead, the origin of creation, along with time, work, and the qualities of the modes of material nature, entered into the universe with the total material energy in seven divisions. After stating the generation of the causes,Kapiladeva speaks about the generation of the effects. At that time when the causes were unmixed, the Supreme Personality of Godhead in His feature of Garbhodakasayi Visnu, entered within each universe. He is not only within the universe but within the atoms also.