प्राणगतेश्च ॥ ३ ॥
prāṇagateśca || 3 ||
prāṇagateḥ—Because of the going of the sense-organs; ca—and.
3. And because of the going of the organs (with the soul, the elements also accompany the soul).
“When it departs, the vital force follows. When the vital force departs, all the organs follow” (Brih. 4. 4. 2). Since the organs go with the soul, they must have a material base; hence also it is inferred that water and other elements follow the soul, thus forming a basis for the organs.