Bhrigu said The mind, like the body also, is made of the five elements. Therefore it is useless regarding the acts mentioned by you. Only the soul sustains the body. It is he that perceives smell, taste, sound, touch, forin and other properties.
भृगुरुवाच च्छरीरमेको बहतेऽन्तरात्मा। स वेत्ति गन्धांश्च रसाश्रुतीश्च स्पर्श च रूपं च गुणाश्च येऽन्ये॥