SB 11.22.23
tadvat sodasa-sankhyane
atmaiva mana ucyate
bhutendriyani pañcaiva
mana atma trayodasa
Translation:
According to the calculation of sixteen elements, the only difference from the previous theory is that the soul is identified with the mind. If we think in terms of five physical elements, five senses, the mind, the individual soul and the Supreme Lord, there are thirteen elements.
Purport:
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.