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

Introduction by Śrīla Baladeva Vidyābhūṣaṇa
Now the nature of the material body, which is called by the name "mūrti" will
be examined. In the Bṛhad-āraṇyaka (3.2.13) it is said that the material body is
made of earth:
śarīraṁ pṛthivīm apy eti
"The material body becomes earth."
However, in the Kauṇḍinya-śruti it is said that the material body is made of
water:
adbhyo hīdam utpadyate āpo vāva māṁsam asthi ca bhavanty āpaḥ śarīram āpa
evedaṁ sarvam.
"From water the material body is created. Water becomes transformed into
flesh and bones. The entire body is water."
Another text of the Śruti-śāstra claims that the material body is made of fire:
saḥ agner deva-yonyāḥ
"The demigods' bodies are made of fire."
Saṁśaya (doubt): What is the truth here?
Pūrvapakṣa (the opponent speaks): One text says the material body is made of
earth, another says it is made of water, and another that it is made of fire. Because
the scriptures give these three differing explanations, the truth cannot be
ascertained.
Siddhānta (conclusion): In the following words the author of the sūtras give
His conclusion.
Sūtra 21