Shiva Purana
भूतादिकादहंकारात्तन्मात्राण्यभवन्क्रमात्॥ तानि सूक्ष्माणि रूपाणी शब्दादीनामिति स्थितिः॥ १५ ॥
The subtle elements originated in order from the ego, are the cause of the elements. Their subtle forms are sound etc.
english translation
bhUtAdikAdahaMkArAttanmAtrANyabhavankramAt॥ tAni sUkSmANi rUpANI zabdAdInAmiti sthitiH॥ 15 ॥
hk transliteration by Sanscript