SB 3.26.44

rasa-mātrād vikurvāṇād
ambhaso daiva-coditāt
gandha-mātram abhūt tasmāt
pṛthvī ghrāṇas tu gandhagaḥ

rasa-mātrāt—which evolves from the subtle element taste; vikurvāṇāt—undergoing transformation; ambhasaḥ—from water; daiva-coditāt—by a superior arrangement; gandha-mātram—the subtle element odor; abhūt—became manifest; tasmāt—from that; pṛthvī—earth; ghrāṇaḥ—the olfactory sense; tu—in fact; gandha-gaḥ—which perceives aromas.

Due to the interaction of water with the taste perception, the subtle element odor evolves under superior arrangement. Thence the earth and the olfactory sense, by which we can variously experience the aroma of the earth, become manifest.