Vaisesika Sūtra 4.2.01

तत् पुनः पृथिव्यादिकार्यद्रव्यं त्रिविधं शरीरेन्द्रियविषय संज्ञकम् ॥१॥

The effectual substance beginning with earth is again threefold, denoted by body, senses, and objects of perception.