The rest, however, which are connected with action, are without distinction. The mind should be considered as belonging to both. The understanding is the twelfth in the top.
अविशेषाणि चान्यानि कर्मयुक्तानि यानि तु। उभयत्र मनो ज्ञेयं बुद्धिस्तु द्वादशी भवेत्॥