Text 23
tadvat ṣoḍaśa-saṅkhyāne
ātmaiva mana ucyate
bhūtendriyāṇi pañcaiva
mana ātmā trayodaśa
tadvat — similarly; ṣoḍaśa-saṅkhyāne — in counting sixteen; ātmā — the soul; eva — indeed; manaḥ — as the mind; ucyate — is identified; bhūta — the five gross elements; indriyāṇi — the senses; pañca — five; eva — certainly; manaḥ — the mind; ātmā — the soul (both the individual soul and the Supersoul); trayodaśa — thirteen.
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.
According to the theory of thirteen elements, the sense objects — aroma, taste, form, touch and sound — are considered by-products of the interaction of the senses and physical matter.