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खादीन्यात्मा मनः कालो दिशश्च द्रव्यसङ्ग्रहः| सेन्द्रियं चेतनं द्रव्यं, निरिन्द्रियमचेतनम् ||४८||

Dravya, Guna and Karma Sentient and Insentient dravya (elements): Panchamahabhuta (the five fundamental elements, akasha, vayu, tejas, aap and prithvi), atma(soul), manas(mind), kala(time) and dik (orientation in space) are collectively called dravya (elements). Dravya, when supplemented with sense organs, form the sentient being, while without them would be insentient.

english translation

khAdInyAtmA manaH kAlo dizazca dravyasaGgrahaH| sendriyaM cetanaM dravyaM, nirindriyamacetanam ||48||

hk transliteration by Sanscript