Bhagavata Purana 11.22.23
Srimad Bhagavatam · 22 · Verse 23
bhagavata-puranaskandha-11adhyaya-22
Sanskrit Original
तद्वत् षोडशसङ्ख्याने आत्मैव मन उच्यते । भूतेन्द्रियाणि पञ्चैव मन आत्मा त्रयोदश ॥ २३ ॥
tadvat ṣoḍaśa-saṅkhyāne ātmaiva mana ucyate bhūtendriyāṇi pañcaiva mana ātmā trayodaśa
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According to the calculation of sixteen elements, the only difference from the previous theory is that the soul is identified with the mind. If we think in terms of five physical elements, five senses, the mind, the individual soul and the Supreme Lord, there are thirteen elements.
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