Sāṅkhya Enumeration of Tattvas, Distinction of Puruṣa–Prakṛti, and the Mechanics of Birth and Death
सङ्ख्याने सप्तदशके भूतमात्रेन्द्रियाणि च । पञ्च पञ्चैकमनसा आत्मा सप्तदश: स्मृत: ॥ २२ ॥
saṅkhyāne saptadaśake bhūta-mātrendriyāṇi ca pañca pañcaika-manasā ātmā saptadaśaḥ smṛtaḥ
કેટલાક સત્તર તત્ત્વ ગણે છે—પાંચ મહાભૂત, પાંચ તન્માત્રા (વિષયો), પાંચ ઇન્દ્રિયો, મન અને આત્મા; આ રીતે આત્મા સત્તરમું તત્ત્વ કહેવાય છે।
In this verse, Kṛṣṇa explains a seventeenfold analysis: five gross elements, five subtle sense-objects, five senses, plus the mind—along with the self counted as the seventeenth.
Kṛṣṇa instructs Uddhava to see the body-mind-sense complex as analyzable components, so Uddhava can recognize the distinct self (ātman) and cultivate detachment and devotion.
By observing thoughts and sensory pulls as functions of mind and senses—rather than as the self—you can reduce impulsive identification, practice steadiness, and turn attention toward bhakti and remembrance of the Lord.