वेदान्त पारिजात सौरभ (भगवद् निम्बार्काचार्य - द्वैताद्वैत वेदान्त ब्रह्मसूत्र भाष्य सटीक)

[SŪ. 2. 4. 20.
472 VEDĀNTA-PĀRIJĀTA-SAURABHA ADH. 8.]
each of the deities tripartite. Why? Having begun thus: "That
divinity thought" (Chānd. 6 3.2), the text goes on to designate,—
through the use of the first person: " 'Let me evolve name and form'"
(Chānd. 6.3.2),—the Lord's resolve to evolve names and forms thus:
" 'Let me make each of them tripartite' " (Chānd. 6.3.3). Then, for
fulfilling this desire, having made each of the deities tripartite prior
to the creation of the egg, having then created the egg, and having
then entered therein, He made names and forms. The scriptural
text about tripartition secondarily implies the process of making each
element five-fold. Thus, as the Supreme Brahman alone, who renders
tripartite, has been designated as the creator of names and forms; and
as the individual soul is incapable of creating names and forms, the
evolution is due to the former alone. The motive for using the
term 'individual soul' (jīvātman) here will be made clear by the
aphorism: "For (Brahman is) without form" (Br. Sū. 3.2.14).
SŪTRA 20
"FLESH AND THE REST ARE OF AN EARTHLY NATURE, IN ACCORD-
ANCE WITH SCRIPTURAL TEXT, AND THE OTHER TOO."
Vedānta-pārijāta-saurabha
That in the body there are the evolutes of fire, water and food,
made tripartite, may be ascertained from scriptural text itself, viz.
'From the earth the excreta, flesh and the mind; from water urine,
blood and the vital-breath; from fire the bones, marrow and speech'.¹
Vedānta-kaustubha
With a view to exhibiting the worthlessness of the physical body,
the author is demonstrating that the evolutes of the fire, water and
earth, made tripartite, pertain to the body.
"Flesh and the rest" should be known, "in accordance with
scriptural text", "to be of an earthly nature", i.e. to be arising from,
the earth, made tripartite, and of the form of rice, barley and so on
consumed by the embodied soul. By the phrase: "and so on", the
excreta and the mind are to be understood. The scriptural text is
to the effect: 'The food which is consumed becomes three-fold.
¹ Not quoted by others.