SB 3.10.16
bhuta-sargas trtiyas tu
tan-matro dravya-saktiman
caturtha aindriyah sargo
yas tu jñana-kriyatmakah
Translation by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
The sense perceptions are created in the third creation, and from these the elements are generated. The fourth creation is the creation of knowledge and of working capacity.