saṅkhyāne - in the enumeration; saptadaśake - in terms of seventeen elements; bhūta - the five gross elements; mātra - the five subtle perceptions pertaining to each; indriyāṇi - and the five corresponding senses; ca - also; pañca pañca - in groups of five; eka-manasā - along with the one mind; ātmā - the soul; saptadaśaḥ - as the seventeenth; smṛtaḥ - is so considered.

Some calculate the existence of seventeen basic elements, namely the five gross elements, the five objects of perception, the five sensory organs, the mind, and the soul as the seventeenth element.