Jñānendriya

Prakriti Mahatahankara with the five sensory organs are tanmatras.

or 5 Jnanendriyas and 5 Karmendriyas totally become 24 elements.

Then, when Purusha Tattva is the 25th element, like this, like this apart from Purusha, the rest are entirely belonging to Prakriti.

In the next sloka, you in the form of Kapilamuni thought that Purusha all alone is not bound by factors like hunger, thirst.