Vaisesika Sūtras
Vaisesika Sūtra 2.1.12
क्रियावत्त्वाद् गुणत्त्ववाच्च ॥१२॥
kriyāvattvād guṇattvavācca ॥12॥
[kriyāvattvād = from the action-ness; guṇattvavācca = from the quality-ness as well;]
Based on action-ness and quality-ness, (Air is a substance).