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SB 3.26.44
rasa-matrad vikurvanad
ambhaso daiva-coditat
gandha-matram abhut tasmat
prthvi ghranas tu gandhagah
Translation by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
Due to the interaction of water with the taste perception, the subtle element odor evolves under superior arrangement. Thence the earth and the olfactory sense, by which we can variously experience the aroma of the earth, become manifest.