Samkhya Karika 26

बुद्धीन्द्रियाणि चक्षुःश्रोत्रघ्राणरसनस्पर्शनकानि ।
वाक्पाणिपादपायूपस्थान् कर्मेन्द्रियाण्याहुः ॥ २६ ॥

buddhīndriyāṇi cakṣuḥśrotraghrāṇarasanasparśanakāni ।
vākpāṇipādapāyūpasthān karmendriyāṇyāhuḥ ॥ 26 ॥

Buddhi=intellect (for cognition); indriyāṇi=organs; cakṣuḥ=eyes for sight; śrotra=ears for hearing; ghrāṇa=nose for smell; rasana=tongue for taste; sparśanakāni=skin for touch; vāk=speech (tongue); pāṇi=hands; pāda=feet; pāyu=organs of excretion; upasthān=organs of procreation; karmendriyāṇi=organs of action; āhuḥ=are known as

Organs of cognition are eye, ear, nose, tongue and the skin; Organs of action are voice (tongue), hands, feet, the organs of excretion, and the organs of procreation.

This karika simply lists the ten sense organs (indriyas) – five organs of sense perception and five organs of action.

The five organs of sense perception are: eyes for the sense of sight, ears for the sense of hearing, nose for the sense of smell, tongue for the sense of taste and the skin for the sense of touch.

The five organs of action are: hands, feet, speech, organs of elimination and organs of procreation.

As mentioned earlier, all these ten organs evolve from the sattvic form of ego (ahamkara). Both Gaudapada and Mishra also mention that the word ‘indriya’ points to the subject which is Indra, the soul. So, these ten organs (indriyas) serve the purpose of the soul (Purusha). The organs of perception have also been referred to as “buddhindriya” or the organs of buddhi (intellect). It is so mentioned since all that is perceived through the five senses is finally presented to the buddhi (intellect) for proper ascertainment.