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Śrīmad-Bhāgavatam
[Canto 7, Ch. 7]
aṣṭau prakṛtayaḥ proktās traya eva hi tad-guṇāḥ vikārāḥ ṣoḍaśācāryaiḥ pumān ekaḥ samanvayāt
aṣṭau—eight; prakṛtayaḥ—material energies; proktāḥ—it is said; trayaḥ—three; eva—certainly; hi—indeed; tat-guṇāḥ—the modes of material energy; vikārāḥ—transformations; ṣoḍaśa—sixteen; ācāryaiḥ—by the authorities; pumān—the living entity; ekaḥ—one; samanvayāt—from conjunction.
TRANSLATION
The Lord's eight separated material energies, the three modes of material nature and the sixteen transformations [the eleven senses and the five gross material elements like earth and water]—within all these, the one spiritual soul exists as the observer. Therefore all the great ācāryas have concluded that the individual soul is conditioned by these material elements.
PURPORT
As explained in the previous verse,  kṣetreṣu deheṣu tathātma-yogair adhyātma-vid brahma-gatiṁ labheta : “A spiritually advanced person can understand how the spiritual particle exists within the body, and thus by cultivating spiritual knowledge he can attain perfection in spiritual life.” The intelligent person who is expert in finding the self within the body must understand the eight external energies, which are listed in  Bhagavad-gītā  (7.4):
bhūmir āpo 'nalo vāyuḥ khaṁ mano buddhir eva ca ahaṅkāra itīyaṁ me bhinnā prakṛtir aṣṭadhā
“Earth, water, fire, air, ether, mind, intelligence and false ego—all together these eight comprise My separated material energies.”  Bhūmi , earth, includes all the objects of sense perception— rūpa  (form),  rasa