'Adhyatma' means pertaining to soul or spirituality. The group includes those substances and qualities pertaining to soul or spirituality.
As referred in Indriyopakramaniya Adhyaya, this group includes following.
मनो मनोर्थो बुद्धिरात्मा चेत्यध्यात्मद्रव्यगुणसङ्ग्रहः शुभाशुभप्रवृत्तिनिवृत्तिहेतुश्च, द्रव्याश्रितं चकर्म; यदुच्यते क्रियेति||१३||
The mind, objects of the mind, intellect and the self. This entire set is responsible for an individual’s proclivity towards and abstinence from auspicious and inauspicious acts respectively. Actions also known as therapeutic measures are dependent on substance.[Cha.Su.8/13]