śabdaḥ sparśo raso gandho
rÅ«paá¹ cety artha-jÄtayaḥ
gaty-ukty-utsarga-Å›ilpÄni
karmÄyatana-siddhayaḥ
Å›abdaḥ - sound; sparÅ›aḥ - touch; rasaḥ - taste; gandhaḥ - fragrance; rÅ«pam - form; ca - and; iti - thus; artha - of sense objects; jÄtayaḥ - the categories; gati - movement; ukti - speech; utsarga - excretion (by both the genitals and anus); Å›ilpÄni - and manufacture; karma-Äyatana - by the above-mentioned working senses; siddhayaḥ - accomplished.
Here the word utsarga refers to evacuation by the genitals and anus, and thus constitutes two elements. In this way ten elements are listed here in two sets of five.