शब्द: स्पर्शो रसो गन्धो रूपं चेत्यर्थजातय: । गत्युक्त्युत्सर्गशिल्पानि कर्मायतनसिद्धय: ॥ १६ ॥
śabdaḥ sparśo raso gandho rūpaṁ cety artha-jātayaḥ gaty-ukty-utsarga-śilpāni karmāyatana-siddhayaḥ
Звук, осязание, вкус, запах и форма — объекты познающих чувств. Движение, речь, выделение и изготовление/ремесло — функции действующих чувств.
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.
In 11.22.16, Krishna lists sound, touch, taste, smell, and form as the fundamental categories of sense-objects that bind the mind when pursued for enjoyment.
Krishna instructs Uddhava in analytical knowledge (Sankhya) so he can discern the body, senses, and their objects as material categories and cultivate detachment for steady bhakti.
Notice which sense-object is pulling the mind (sound, taste, etc.), reduce unnecessary exposure, and redirect the same senses toward Krishna—hearing hari-katha, chanting, honoring prasada, and serving with skill.