ŚB 11.22.23

तद्वत् षोडशसङ्ख्याने आत्मैव मन उच्यते ।
भूतेन्द्रियाणि पञ्चैव मन आत्मा त्रयोदश ॥ २३ ॥
tadvat ṣoḍaśa-saṅkhyāne
ātmaiva mana ucyate
bhūtendriyāṇi pañcaiva
mana ātmā trayodaśa

Synonyms

tadvatsimilarly; ṣoḍaśa-saṅkhyānein counting sixteen; ātmāthe soul; evaindeed; manaḥas the mind; ucyateis identified; bhūtathe five gross elements; indriyāṇithe senses; pañcafive; evacertainly; manaḥthe mind; ātmāthe soul (both the individual soul and the Supersoul); trayodaśathirteen.

Translation

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.

Purport

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.