Bhagavatapurana 11.22.24

11.22.24

ekādaśatva ātmāsau mahā-bhūtendriyāṇi ca /
aṣṭau prakṛtayaś caiva puruṣaś ca navety atha //

24. When counted as eleven, they are Atman, the

Brahma, Paramatman, Indriyas, the (5) Pranas and the body (the sun, its presiding deity) — are nine. The nine may also be counted in other ways. The body, the Prana, 5 Indriyas, Brahma and Paramatman: or Manas including speech etc., the five sense-organs, the body, Prana and Paramatman. five Bhutas and the five senses; the eight Prakritis and one Purusha make nine.