One verse

Srimad Bhagavatam 11.22.22

11.22.22

सङ्ख्याने सप्तदशके भूतमात्रेन्द्रियाणि च । पञ्च पञ्चैकमनसा आत्मा सप्तदश: स्मृत: ॥ २२ ॥

saṅkhyāne saptadaśake bhūta-mātrendriyāṇi ca pañca pañcaika-manasā ātmā saptadaśaḥ smṛtaḥ

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.