5. But the hands and so on also; (since they assist the soul) abiding (in the body). Hence (it is) not so.
The organs are not seven only, but eleven, since the hands and the rest also contribute towards the experience and fruition of that which abides in the body, i.e. the soul, and have their separate offices, such as seizing, and so on. Hence it is not so, i.e. it must not be thought that the hands and the rest are not organs. Buddhi, ahankâra and kitta, on the other hand, are(not independent organs but) mere designations of the manas, according as the latter is engaged in the functions of deciding (adhyavasâya), or misconception (abhimâna, or thinking (kintâ). The organs therefore are eleven. From this it follows that in the passage 'Ten are these prânas in man, and Âtman is the eleventh'(Bri. Up. II, 4, ii), the word Âtman denotes the manas. The number eleven is confirmed by scriptural and Smriti passages, cp. 'the ten organs and the one' (Bha. Gî. XIII, 5); 'ten are the vaikârika beings, the manas is the eleventh,' and others. Where more organs
are mentioned, the different functions of the manas are meant; and references to smaller numbers are connected with special effects of the organs, such as accompanying the soul, and the like.--Here terminates the adhikarana of 'the going of the seven.'