Samkhya Karika 34

बुद्धीन्द्रियाणि तेषां पञ्च विशेषाविशेषविषयिणी ।
वाग्भवति शब्दविषया शेषाणि तु पञ्चविषयाणि ॥ ३४ ॥

buddhīndriyāṇi teṣāṁ pañca viśeṣāviśeṣaviṣayiṇī ।
vāgbhavati śabdaviṣayā śeṣāṇi tu pañcaviṣayāṇi ॥ 34 ॥

Buddhīndriyāṇi=organs of sense perception; teṣāṁ=of these; pañca=five; viśeṣa=specific; aviśeṣā=non-specific; viṣayiṇī=its objects; vāk=speech; bhavati=is; śabda=sound; viṣayā=as its object; śeṣāṇi=the rest; tu=but; pañca=five; viṣayāṇi=as objects

Among these (organs), the five organs of perception have both specific and non-specific as their objects. The voice has sound as its object. The rest (organs of action) have all five as their objects.

Of the ten organs mentioned in previous karikas, the five organs of sense perception – eyes, ears, skin, tongue and the nose – have both specific (gross) and non-specific (subtle) elements as their objects of perception. The gross objects are sound, touch, form, taste and smell. The subtle objects are the subtle counterparts of these five known as “tanmatras”.

Most commentators write that the perception of the five tanmatras is only possible by gods (Gaudapada) or great sages and ascetics (Mishra). What they don’t mention is what specific information is obtained through these subtle perceptions.

Among the group of five organs of action – speech, hands, feet, organs of procreation and organs of elimination – speech has only sound as its object. The remaining four can have any of the five – sound, touch, taste, form, and smell – as their objects. For example, hands themselves have one or more of these elements. They can also grasp other objects which have all these five elements of sound etc. Other organs of action also have similar properties.