Matsyapurana 3.22

3.22

śrayanti yasmāt tanmātrāḥ śarīraṃ tena saṃsmṛtam
śarīrayogāj jīvo 'pi śarīrī gadyate budhaiḥ //

The mind is reckoned to be the eleventh organ, as it helps the faculties of intellect and action in their respective operations. The minute molecules of all the organs form the substratum for the individual soul that lies enshrined in it, and it is for this reason that the frame within which lies the asylum of the individual soul is known by the name of subtle body. The individual soul by coming in contact with this atomic body is called corporeal The mind, propelled by desire to create, starts the work of creation. The subtle element of sound brought ether into being. Sound is the only attribute of ether.—21-23.