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.