Vaisesika Sūtra 4.2.01

तत् पुनः पृथिव्यादिकार्यद्रव्यं त्रिविधं शरीरेन्द्रियविषय संज्ञकम् ॥१॥

tat punaḥ pṛthivyādikāryadravyaṁ trividhaṁ śarīrendriyaviṣaya sañjñakam ॥1॥

[तत् (tat) - that; पुनः (punaḥ) - again; पृथिवी-आदि-कार्य-द्रव्यं (pṛthivī-ādi-kārya-dravyaṁ) - effectual substance beginning with earth; त्रिविधं (trividham) - threefold; शरीर-इन्द्रिय-विषय-संज्ञकम् (śarīra-indriya-viṣaya-sañjñakam) - denoted by body, senses, and objects of perception;]

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