। ॥ ३४० ॥
In plain words
The five senses beginning with hearing, the five actions beginning with speech, the five vital breaths, along with the mind and the intellect, are spoken of as the subtle body.
Close to the Sanskrit
The group of five starting with the ear, and the group of five starting with speech, the group of five starting with prana, intellect and mind, are said to be the subtle body.