Srimad-Bhagavatam: Canto 11 - Chapter 1 - Verse 16

Sanskrit:

शब्द: स्पर्शो रसो गन्धो रूपं चेत्यर्थजातय: ।गत्युक्त्युत्सर्गशिल्पानि कर्मायतनसिद्धय: ॥ १६ ॥

ITRANS:

śabdaḥ sparśo raso gandhorūpaṁ cety artha-jātayaḥgaty-ukty-utsarga-śilpānikarmāyatana-siddhayaḥ

Translation:

Sound, touch, taste, smell and form are the objects of the knowledge-acquiring senses, and movement, speech, excretion and manufacture are functions of the working senses.

Purport:

Here the word utsarga refers to evacuation by the genitals and anus, and thus constitutes two elements. In this way ten elements are listed here in two sets of five.