Srimad Bhagavatam — Ekadasha Skandha, Shloka 24
Sāṅkhya Enumeration of Tattvas, Distinction of Puruṣa–Prakṛti, and the Mechanics of Birth and Death
एकादशत्व आत्मासौ महाभूतेन्द्रियाणि च । अष्टौ प्रकृतयश्चैव पुरुषश्च नवेत्यथ ॥ २४ ॥
ekādaśatva ātmāsau mahā-bhūtendriyāṇi ca aṣṭau prakṛtayaś caiva puruṣaś ca navety atha
按十一的计算，包括灵魂、诸大与诸根。又有人说，八种粗细之自然（普拉克里提）加上普鲁沙（至上主）合为九。
FAQs
This verse explains that the same reality is described through different valid counts—eleven, eight, or nine—depending on whether one includes the great elements and senses, the material natures, and/or the puruṣa.
To show Uddhava that analytical descriptions of reality vary by method and emphasis, yet all aim at the same goal: clear discrimination between the self, material nature, and the conscious principle for liberation.
By distinguishing the observer (self) from body, senses, and material conditions, one reduces anxiety and attachment and strengthens steady devotion and inner clarity.