तद्वत् षोडशसङ्ख्याने आत्मैव मन उच्यते । भूतेन्द्रियाणि पञ्चैव मन आत्मा त्रयोदश ॥ २३ ॥
tadvat ṣoḍaśa-saṅkhyāne ātmaiva mana ucyate bhūtendriyāṇi pañcaiva mana ātmā trayodaśa
- tadvat
- similarly
- ṣoḍaśa-saṅkhyāne
- in counting sixteen
- ātmā
- the soul
- eva
- indeed
- manaḥ
- as the mind
- ucyate
- is identified
- bhūta
- the five gross elements
- indriyāṇi
- the senses
- pañca
- five
- eva
- certainly
- manaḥ
- the mind
- ātmā
- the soul (both the individual soul and the Supersoul)
- trayodaśa
- 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.