Above the five senses of perception, the five working senses and the five objects of the senses is the mind, which is the sixteenth element. Above the mind is the seventeenth element, the soul, the living being himself, who, in cooperation with the other sixteen, enjoys the material world alone. The living being enjoys three kinds of situations, namely happy, distressful and mixed.
Srimad Bhagavata Purana
श्रीमद्भागवतमहापुराणम्
मूल श्लोकः
पञ्चभिः कुरुते स्वार्थान् पञ्च वेदाथ पञ्चभिः । एकस्तु षोडशेन त्रीन् स्वयं सप्तदशोऽश्नुते
pañcabhiḥ kurute svārthān pañca vedātha pañcabhiḥ | ekastu ṣoḍaśena trīn svayaṃ saptadaśo'śnute
SB 6.1.50