गोविन्द भाष्य (श्रील बलदेव विद्याभूषण - अचिन्त्यभेदाभेद वेदान्त ब्रह्मसूत्र भाष्य सटीक)

Sūtra 6
hastādayas tu sthite 'to naivam
hasta—the hands; ādayaḥ—beginning with; tu—but; sthite—situated; ataḥ—
therefore; na—not; evam—like that.
But when he is situated in that way, the hands and other instruments are also
present. Therefore it is not like that.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
The word "tu" (but) is used here to begin the refutation of the Pūrvapakṣa's
objection. Although they are not included among the seven, the instruments
beginning with the hands are to be considered among the prāṇas. Why is that?
Because as long as the soul is situated in the material body these instruments help
in experiencing various things and in performing various tasks. In the Bṛhad-
āraṇyaka Upaniṣad it is said:
hastau vai grahaḥ sarva-karmaṇābhigraheṇa gṛhītāḥ hastābhyāṁ karma karoti.
"The hands are a sense, for with the hands one grasps things and performs
actions."
In this way there are more than seven senses. There are five knowledge-
acquiring senses, five working senses, and the mind. In this way there are eleven
senses. In the Bṛhad-āraṇyaka Upaniṣad (3.9.4) it is said:
ātmaikādaśa
"The ātmā is the eleventh sense."
The word "ātmā" here means "the mind". In this way it should be understood.
There are five objects of perception: sound, touch, form, taste, and smell. To
perceive these objects there are five knowledge-acquiring senses: ears, skin, eyes,
tongue, and nose. There are five kinds of action: speech, grasping, moving,
excretion, and reproduction. To perform these actions there are five working
senses: voice, hands, feet, anus, and genital.
To co-ordinate the actions of all these and to take consideration of the three