Prabhupāda:
- nabhasaḥ śabda-tanmātrāt
- kāla-gatyā vikurvataḥ
- sparśo 'bhavat tato vāyus
- tvak sparśasya ca saṅgrahaḥ
- (SB 3.26.35)
So everything is explained there one after another, subtle things, how changing from ether, this sound, sense perception. There is ether. In the space also, there is ether, and we can understand the presence of ether by sound. The sound is being produced on account of ether. And when it is further developed, it creates the sense perception of touch. Śabda, sparśa, then rūpa, rūpa, then gandha. In this way the material existence becoming tangible or visible... Rūpa is the last stage. Gandha, not rūpa, gandha. Rūpa, rasa, rasa. Then, when after sparśa there will be manifestation of rūpa, form, and after form there is taste, and after taste there is gandha. This will be explained one after another. You can read the purport also.
Nitāi: "In the course of time, when the subtle forms are transformed into gross forms, they become the objects of touch. The objects of touch and the tactile sense also develop after this evolution in time. Sound is the first sense object to exhibit material existence, and from the perception of sound, touch perception evolves, and from touch perception the perception of sight. That is the way of the gradual evolution of our perceptive objects."
Prabhupāda: You can read the next purport. Mṛdutvaṁ kaṭhinatvaṁ ca.
Nitāi: (leads chanting, etc. of verse 36) Translation: "Softness and hardness and cold and heat are the distinguishing attributes of touch, which is characterized as the subtle form of air."
Prabhupāda:
- mṛdutvaṁ kaṭhinatvaṁ ca
- śaityam uṣṇatvam eva ca
- etat sparśasya sparśatvaṁ
- tan-mātratvaṁ nabhasvataḥ
- (SB 3.26.36)
These are all different transformation of the ethereal existence. So in the Bhagavad-gītā it is said, mātrā-sparśās tu kaunteya śītoṣṇa-sukha-duḥkha-dāḥ (BG 2.14). So our, these material pains and pleasure, are felt on account of this sparśa and arrangement of the ether and transformation of ethereal activities. Actually, it has nothing to do with the spirit soul. Spirit soul is untouched by all these thing. It requires simply realization. Great devotees like Bharata Mahārāja or Prahlāda Mahārāja, Haridāsa Ṭhākura, because they were very, very much advanced in spiritual consciousness, these ethereal activities on the external body did not touch them. Even in our Western world, Lord Jesus Christ, he was also crucified, but it did not touch him.