mrdutvam kathinatvam ca
saityam usnatvam eva ca
etat sparsasya sparsatvam
tan-matratvam nabhasvatah
mrdutvamsoftness; kathinatvamhardness; caand; saityamcold; usnatvamheat; evaalso; caand; etatthis; sparsasyaof the subtle element touch; sparsatvamthe distinguishing attributes; tat-matratvamthe subtle form; nabhasvatahof air.
Softness and hardness and cold and heat are the distinguishing attributes of touch, which is characterized as the subtle form of air.
Tangibility is the proof of form. In actuality, objects are perceived in two different ways. They are either soft or hard, cold or hot, etc. This tangible action of the tactile sense is the result of the evolution of air, which is produced from the sky.

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