Sāṅkhya: Categories of the Absolute Truth and the Unfolding of Creation
Tattva-vicāra
इन्द्रियाणि दश श्रोत्रं त्वग्दृग्रसननासिका: । वाक्करौ चरणौ मेढ्रं पायुर्दशम उच्यते ॥ १३ ॥
indriyāṇi daśa śrotraṁ tvag dṛg rasana-nāsikāḥ vāk karau caraṇau meḍhraṁ pāyur daśama ucyate
The senses and organs are ten: hearing, touch, sight, taste, and smell; and the organs of action—speech, hands, feet, the generative organ, and the evacuating organ—thus making ten.
This verse lists the ten: ear, skin, eyes, tongue, nose, speech, hands, feet, genitals, and anus.
Kapila is teaching Sāṅkhya—an analysis of the body and its instruments—so Devahuti can understand how the soul becomes entangled and how liberation comes through discernment and disciplined spiritual practice.
Use the senses in Krishna’s service—hear and chant sacred names, speak truthfully, and regulate bodily urges—so the same senses become purified rather than sources of distraction.