Śrī brahma-saṁhitā 5.51

There is nothing in the three worlds save the five elements, ten quarters, time, jīva-soul, and the mental principle allied with the subtle body consisting of mind, intelligence and ego of conditioned souls. The elevationists (karmīs) make their offerings in sacrifice in the fire. Conditioned souls know nothing beyond this perceptible world of nine elements. The jīva is the self-same soul whose ecstatic delight the joyless liberationists (jñānīs) aspire after. Both the principles that are respectively depicted as ātmā and prakṛti by the system of Sāṅkhya are included in the above. In other words all the principles that have been enunciated by all the speculative philosophers (tattva-vādīs) are included in these nine elements. Śrī Govinda is the source of the appearance, continuance and subsidence of all these principles.