Vaiyam tagal̤iyā - In Śrīviṣṇupurāṇam 1-14-28, it is stated: "kāṭinyavān yo pibharti jagadetad aśeṣataḥ | śabdhādi saṃśrayo vyāpī tasmai bhūmyātmane namaḥ ||" This translates to: **Salutations to the all-pervading Supreme Entity, who manifests in the form of Earth endowed with the five qualities of śabda (sound), rūpa (form), rasa (taste), gandha (smell), and sparśa