Text 47]
Fundamental Principles of Material Nature
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manifested by presentation of a statue made of earth, it is not imaginary. The earth gives shape to the Lord's forms as described in the scriptures.
In the  Brahma-samhitā  there is description of Lord Kṛṣṇa's lands, the variegatedness of the spiritual abode and the forms of the Lord playing a flute with His spiritual body. All these forms are described in the scriptures, and when they are thus presented they become worshipable. They are not imaginary as the Māyāvāda philosophy says. Sometimes the word  bhāvana  is misinterpreted as "imagination." But  bhāvana  does not mean imagination; it means to give actual shape to the description of Vedic literature. Earth is the ultimate transformation of all living entities and their respective modes of material nature.
TEXT 47
नमोगुणविशेषोऽर्थो यस्य तन्छ्रोत्रमुच्यते । वायोर्गुणविशेषोऽर्थो यस्य तत्स्पर्शनं विदुः ॥४७॥
nabho-guṇa-viśeṣo 'rtho   yasya tac chrotram ucyate   vāyor guṇa-viśeṣo 'rtho   yasya tat sparśanam viduḥ
nabhaḥ-guṇa-viśeṣaḥ —the distinctive characteristic of sky (sound);  arthaḥ —object of perception;  yasya —whose;  tat —that;  śrotram —the auditory sense;  ucyate —is called;  vāyoḥ guṇa-viśeṣaḥ —the distinctive characteristic of air (touch);  arthaḥ —object of perception;  yasya —whose;  tat —that;  sparśanam —the tactile sense;  viduḥ —they know.
TRANSLATION
The sense whose object of perception is sound is called the auditory sense, and that whose object of perception is touch is called the tactile sense.
PURPORT
Sound is one of the qualifications of the sky and is the subject matter for hearing. Similarly, touch is the qualification of the air and is the subject of the touch sensation.