The Compendium of Bheḷa 4.5.15

4.5.15

atha khalu garbhaśarīraṃ catrudaśendriyakāyāḥ samanupraviśanti | vidhṛtāś cānupalabhyamānāś ca saptadivyāḥ saptamānuṣāḥ ||

Now indeed, fourteen sense-bodies enter the body of the fetus: seven divine and seven human, held fast and imperceptible.