Soot Jee said to Rishi - "In the beginning, Brahmaa Jee told this Padm Puraan to Maharshi Pulastya Jee, and Pulastya Muni told this to Bheeshm in Haridwaar.

Pulastya Muni said to Bheeshm - "Hey Bheeshm, Although Brahmaa is omnipresent, still he is known as Brahmaa due to creating the Universe with his Brahm form. First of all, Brahmaa appeared from an egg. This egg was surrounded by water, the water was surrounded by light, and the light was surrounded by Vaayu (air). Vaayu was surrounded by Aakaash (sky), and the Aakaash was surrounded by Bhoot etc (Taamas Ahankaar). Ahankaar was surrounded by Mahat-Tattwa; and Mahat-Tattwa was surrounded by A-Vyakt (basic nature).  It has been told that this egg is the origin of all Lok. Then Brahmaa created Mahat-Tattwa. From Mahat-Tattwa appeared three types of Ahankaar - Vaikaarik (Saatwik), Taijas (Raajas), and Taamas (in Bhoot form - Bhoot means elements). This Ahankaar is the cause of 5 Karm Indriya, 5 Gyaan Indriya and 5 Bhoot.

Taamas Ahankaar created Shabd (sound) Tanmaatraa, which created Sky (containing Shabd Gun - you hear sound only because of space). Shabd Tanmaatraa created Touch Tanmaatraa through which was created Vaayu (Air) whose Gun (attribute) is Touch. 

Then sky of Shabd Tanmaatraa covered Vaayu of Touch Tanmaatraa from all around. This alloyed Vaayu Tattwa and it created Roop Tanmaatraa which appeared in the form of Agni, that is why Agni's attribute is Roop (form).

Then Vaayu of Touch Tanmaatraa covered Agni (Fire) of Roop Tanmaatraa from all around. This alloyed Agni Tattwa and it created Ras Tanmaatraa which appeared in the form of water, that is why water's attribute is Ras (taste). 

Then Fire of Roop Tanmaatraa covered water of Ras Tanmaatraa from all around. This alloyed water Tattwa and it created smell Tanmaatraa which appeared in the form of Prithvi, that is why Prithvi's attribute is smell.

Indriyaan (senses) are called Taijas, because they have appeared from Raajas Ahankaar. There are 10 Lords of 10 Indriyaan, they are said as Vaikaarik, because they have appeared from Saatwik Ahankaar. Thus the 10 Lords of Indriyaan, and the 11th Man (mind), all are said as Vaikaarik.

There are five Indriyaan which are the sources of knowledge - skin, eyes, nose, tongue, and ears. That is why they are called Gyaan Indriyaan - we collect knowledge through skin by touch, throiugh eyes by seeing, through nose by smelling, through tongue by tasting and through ears by hearing.

There are five other Indriyaan which help in doing Karm (actions), that is why they are called Karm Indriyaan. They are - anus (for excretion), sexual organs (for sexual pleasure), hands (to create something), feet (to move around), and tongue (to speak).

All 5 elements - Aakaash, Vaayu, Agni, Water and Prithvi, have Shabd (sound) attribute. 
Aakaash's attribute is Shabd; 
Vaayu's attributes are Shabd and touch; 
Agni's attributes are Shabd, touch and Roop (form); 
Water's attributes are Shabd, touch, Roop, and taste; and 
Prithvi's attributes are Shabd, touch, Roop, taste and smell.

These 5 Bhoot (elements - Aakaash, Vaayu, Agni, water and Prithvi) are equipped with different powers when they are separate. So they could not produce beings individually. That is why Paramaatmaa entered in them through His Sankalp (intention) and then only after being united together they succeeded in creation. First of all they, as one, created an egg. So everything you see has appeared from that egg.

This egg is covered with water - ten times more than egg; then with Agni - ten times more than water; then with Vaayu - ten times more than Agni; then with Aakaash - ten times more than Vaayu; then with Bhoot etc (Taamas Ahankaar). These Bhoot etc are covered with Mahat-Tattwa and Mahat-Tattwa is covered by A-Vyakt (Pradhaan, or basic nature).

Vishnu Himself, in the form of Brahmaa, enters the Creation of Universe and protects the Earth till the end of the Kalp by incarnating in every Yug. He is Sat Gun and He has unlimited strength. When the Kalp ends, only He assumes the form of Rudra (of Tam Gun) and destroys all creatures. He sinks the earth in water and He Himself rests on the bed of Shesh Naag over that Water. After He awakes, He again creates the world assuming the form of Brahmaa."