Śrīmad-Bhāgavatam 11.22.16
శబ్ద: స్పర్శో రసో గన్ధో రూపం చేత్యర్థజాతయ: ।
గత్యుక్త్యుత్సర్గశిల్పాని కర్మాయతనసిద్ధయ: ॥ ౧౬ ॥
śabdaḥ sparśo raso gandho
[shabdah sparsho raso gandho]
rūpaṁ cety artha-jātayaḥ
[roopam chety artha-jaatayah]
gaty-ukty-utsarga-śilpāni
[gaty-ukty-utsarga-shilpaani]
karmāyatana-siddhayaḥ
[karmaayatana-siddhayah]
Word-for-word
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.
Blended reading (Sanskrit + English inline)
śabdaḥ sparśo raso gandho
śabdaḥ
sound
sparśaḥ
touch
rasaḥ
taste
gandhaḥ
fragrance
rūpaṁ cety artha-jātayaḥ
rūpam
form
ca
and
iti
thus
artha
of sense objects
jātayaḥ
the categories
gaty-ukty-utsarga-śilpāni
gati
movement
ukti
speech
utsarga
excretion (by both the genitals and anus)
śilpāni
and manufacture
karmāyatana-siddhayaḥ
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.
Purport
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.
— A.C. Bhaktivedanta Swami Prabhupāda
Gauḍīya Ācāryas
Viśvanātha Cakravartī Ṭhākura
Gauḍīya
Translation
Sound, touch, taste, smell and form are the sense objects of the knowledge-acquiring senses. Movement, speech, excretion of wastes and semen, and manufacture are functions of the working senses, but these are not counted as elements.
With five sense objects of the knowledge senses, the total of the previous list twenty-five. “But are not the five functions of the working senses also additional elements?” No. movement, speaking, urinating, defecating, ejaculation and manufacturing are the results of the action senses, but are not included as elements.
My note
Source: vedabase.io