Srimad Bhagavatam — Ekadasha Skandha, Shloka 23
Sāṅkhya Enumeration of Tattvas, Distinction of Puruṣa–Prakṛti, and the Mechanics of Birth and Death
तद्वत् षोडशसङ्ख्याने आत्मैव मन उच्यते । भूतेन्द्रियाणि पञ्चैव मन आत्मा त्रयोदश ॥ २३ ॥
tadvat ṣoḍaśa-saṅkhyāne ātmaiva mana ucyate bhūtendriyāṇi pañcaiva mana ātmā trayodaśa
তদ্রূপ ষোলো সংখ্যায় আত্মাকেই মন বলা হয়। আর যদি পাঁচ ভূত, পাঁচ ইন্দ্রিয়, মন, জীবাত্মা ও পরম পুরুষকে ধরা হয়, তবে তেরো তত্ত্ব হয়।
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.
FAQs
This verse explains that different analytical traditions count the constituents of experience differently: in a sixteenfold count the mind may be identified with the self, while in a thirteenfold count the five elements and senses are grouped, and mind and self are treated as distinct—yielding thirteen.
In the Uddhava Gītā, Kṛṣṇa teaches Uddhava discriminative knowledge (tattva-viveka) so he can detach from bodily and mental identification and fix devotion on the true Self and the Supreme.
Treat thoughts and emotions as movements of mind, not your real identity; this reduces reactivity and supports steady sādhana—hearing, chanting, and remembering the Lord with clearer inner detachment.