Śrīmad-Bhāgavatam 11.22.23
తద్వత్ షోడశసఙ్ఖ్యానే ఆత్మైవ మన ఉచ్యతే ।
భూతేన్ద్రియాణి పఞ్చైవ మన ఆత్మా త్రయోదశ ॥ ౨౩ ॥
tadvat ṣoḍaśa-saṅkhyāne
[tadvat shodasha-sankhyaane]
ātmaiva mana ucyate
[aatmaiva mana uchyate]
bhūtendriyāṇi paṣcaiva
[bhootendriyaani pashchaiva]
mana ātmā trayodaśa
[mana aatmaa trayodasha]
Word-for-word
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
paṣca
—
five
eva
—
certainly
manaḥ
—
the mind
ātmā
—
the soul (both the individual soul and the Supersoul)
trayodaśa
—
thirteen.
Blended reading (Sanskrit + English inline)
tadvat ṣoḍaśa-saṅkhyāne
tadvat
similarly
ṣoḍaśa-saṅkhyāne
in counting sixteen
ātmaiva mana ucyate
ātmā
the soul
eva
indeed
manaḥ
as the mind
ucyate
is identified
bhūtendriyāṇi paṣcaiva
bhūta
the five gross elements
indriyāṇi
the senses
paṣca
five
eva
certainly
mana ātmā trayodaśa
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.
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.
— A.C. Bhaktivedanta Swami Prabhupāda
Gauḍīya Ācāryas
Viśvanātha Cakravartī Ṭhākura
Gauḍīya
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.
The jīva (ātmā) is considered along with the mind. In considering thirteen elements there are five gross elements, five senses including the five tan-mātras, mind, ātmā and Paramātmā (ātmā stands for two types).
My note
Source: vedabase.io