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Srimad Bhagavatam 1.3.1

Chapter 3: Description of the Lord's Incarnations

The revered Suta said: In the beginning of creation, the Lord desired to create humans. As soon as this desire arose, he created a human form endowed with Mahat and other elements. It comprised sixteen kalas or aspects: ten senses, one mind and five bhutas or material elements || 1 ||