मांसादि भौमं यथाशब्दमितरयोश् च ॥ २१ ॥
māṃsādi bhaumaṃ yathāśabdamitarayoś ca || 21 ||
21. Flesh etc. result from earth, according to the scriptures. So also as regards the other two (viz. fire and water).
Tripartite earth, when assimilated by man, forms flesh etc. “The earth (food) when eaten becomes threefold, … its middle portion becomes flesh, and its finest portion mind” (Chh. 6. 5. 1). So also we have to understand the effects of the other two elements according to the scriptures. Water produces blood, Prana, etc., and fire produces bone, marrow and the organ of speech.