These modifications of the Understanding are called the senses. The invisible Soul is placed over them as their presiding chief. Living in the body, the Understanding exists in the three states (of qualities).
इन्द्रियाणि तु तान्याहुस्तेष्वदृश्योऽधितिष्ठति। तिष्ठती पुरुषे बुद्धिस्त्रिषु भावेषु वर्तते॥