गत्युक्त्युत्सर्गशिल्पानि कर्मायतनसिद्धय: ॥ १६ ॥
rūpaṁ cety artha-jātayaḥ
śabdaḥ — sound; sparśaḥ — touch; rasaḥ — taste; gandhaḥ — fragrance; rūpam — form; ca — and; iti — thus; artha — of sense objects; jātayaḥ — the categories; gati — movement; ukti — speech; utsarga — excretion (by both the genitals and anus); śilpāni — and manufacture; karma-āyatana — by the above-mentioned working senses; siddhayaḥ — accomplished.
Sound, touch, taste, smell and form are the objects of the knowledge-acquiring senses, and movement, speech, excretion and manufacture are functions of the working senses.
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.