Srimad Bhagavatam Canto 11, Chapter 22, Text 24

SB 11.22.24

ekadasatva atmasau
 maha-bhutendriyani ca
astau prakrtayas caiva
 purusas ca navety atha
 
Translation: 
 
Counting eleven, there are the soul, the gross elements and the senses. Eight gross and subtle elements plus the Supreme Lord would make nine.
Srimad Bhagavatam Canto 11, Chapter 22, Text 23
Srimad Bhagavatam Canto 11, Chapter 22, Text 25