Garudapurana 2.1.20

2.1.20

pradhānapuruṣābhyāṃ ca mahatā cāhamā tathā /
ekādaśondriyaiścaiva pañcabhūtaistathaiva ca //

and by the unmanifest matter and the soul, and by the intellect and the ego, / as well as by the eleven sense faculties and by the five gross elements;