bhuta-sargas trtiyas tu
caturtha aindriyah sargo
yas tu jnana-kriyatmakah
bhuta-sargah—creation of matter; trtiyah—is the third; tu—but; tat-matrah—sense perception; dravya—of the elements; saktiman—generator; caturthah—the fourth; aindriyah—in the matter of the senses; sargah—creation; yah—that which; tu—but; jnana—knowledge-acquiring; kriya—working; atmakah—basically.
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.
Link to this page: https://prabhupadabooks.com/sb/3/10/16