|Canto 3: The Status Quo||Chapter 26: Fundamental Principles of Material Nature|
Bhaktivedanta VedaBase: Śrīmad Bhāgavatam 3.26.38
vāyoś ca sparśa-tanmātrād
rūpaḿ daiveritād abhūt
samutthitaḿ tatas tejaś
vāyoḥ — from air; ca — and; sparśa-tanmātrāt — which evolves from the subtle element touch; rūpam — form; daiva-īritāt — according to destiny; abhūt — evolved; samutthitam — arose; tataḥ — from that; tejaḥ — fire; cakṣuḥ — sense of sight; rūpa — color and form; upalambhanam — perceiving.
By interactions of the air and the sensations of touch, one receives different forms according to destiny. By evolution of such forms, there is fire, and the eye sees different forms in color.
Because of destiny, the touch sensation, the interactions of air, and the situation of the mind, which is produced of the ethereal element, one receives a body according to his previous activities. Needless to say, a living entity transmigrates from one form to another. His form changes according to destiny and by the arrangement of a superior authority which controls the interaction of air and the mental situation. Form is the combination of different types of sense perception. Predestined activities are the plans of the mental situation and the interaction of air.
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His Divine Grace A. C. Bhaktivedanta Swami Prabhupāda, Founder Ācārya of the International Society for Krishna Consciousness