Srimad Bhagavatam Canto 11, Chapter 22, Text 16

SB 11.22.16

sabdah sparso raso gandho
 rupam cety artha-jatayah
gaty-ukty-utsarga-silpani
 karmayatana-siddhayah
 
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.
Srimad Bhagavatam Canto 11, Chapter 22, Text 15
Srimad Bhagavatam Canto 11, Chapter 22, Text 17