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Text 24
ekādaśatva ātmāsau
mahā-bhūtendriyāṇi ca
aṣṭau prakṛtayaś caiva
puruṣaś ca navety atha
ekādaśatve — in the consideration of eleven; ātmā — the soul; asau — this; mahā-bhūta — the gross elements; indriyāṇi — the senses; ca — and; aṣṭau — eight; prakṛtayaḥ — natural elements (earth, water, fire, air, ether, mind, intelligence and false ego); ca — also; eva — certainly; puruṣaḥ — the Supreme Lord; ca — and; nava — nine; iti — thus; atha — furthermore.
Counting eleven, there are the soul, the gross elements and the senses. Eight gross and subtle elements plus the Supreme Lord would make nine.