Karika 34
buddhīndriyāṇi tēṣāṁ pañca viśēṣāviśēṣaviṣayāṇi। vāgbhavati śabdaviṣayā śēṣāṇi tu pañcaviṣayāṇi ॥34॥
Activities of the five senses result in special and not so special subjects. Speech becomes sound, and similarly the remaining, resulting in five types of subjects.
Five types of subjects for senses are sound, form, taste, touch, and smell.