tadvat á¹£oá¸aÅ›a-saá¹…khyÄne
Ätmaiva mana ucyate
bhÅ«tendriyÄṇi pañcaiva
mana ÄtmÄ trayodaÅ›a
tadvat - similarly; á¹£oá¸aÅ›a-saá¹…khyÄne - in counting sixteen; ÄtmÄ - the soul; eva - indeed; manaḥ - as the mind; ucyate - is identified; bhÅ«ta - the five gross elements; indriyÄṇi - the senses; pañca - five; eva - certainly; manaḥ - the mind; ÄtmÄ - the soul (both the individual soul and the Supersoul); trayodaÅ›a - 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.
