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Śrīmad-Bhāgavatam
[Canto 10, Ch. 2]
passion and ignorance. The fruits of bodily happiness have four tastes—religiosity, economic development, sense gratification and liberation—which are experienced through five senses for acquiring knowledge in the midst of six circumstances: lamentation, illusion, old age, death, hunger and thirst. The seven layers of bark covering the tree are skin, blood, muscle, fat, bone, marrow and semen, and the eight branches of the tree are the five gross and three subtle elements—earth, water, fire, air, ether, mind, intelligence and false ego. The tree of the body has nine hollows—the eyes, the ears, the nostrils, the mouth, the rectum and the genitals—and ten leaves, the ten airs passing through the body. In this tree of the body there are two birds: one is the individual soul, and the other is the Supersoul.
PURPORT
This material world is composed of five principal elements—earth, water, fire, air and ether—all of which are emanations from Kṛṣṇa. Although materialistic scientists may accept these five primary elements as the cause of the material manifestation, these elements in their gross and subtle states are produced by Kṛṣṇa, whose marginal potency also produces the living entities working within this material world. The Seventh Chapter of  Bhagavad-gītā  clearly states that the entire cosmic manifestation is a combination of two of Kṛṣṇa's energies—the superior energy and the inferior energy. The living entities are the superior energy, and the inanimate material elements are His inferior energy. In the dormant stage, everything rests in Kṛṣṇa.
Material scientists cannot give such a thorough analysis of the material structure of the body. The analysis of the material scientists concerns itself only with inanimate matter, but this is inadequate because the living entity is completely separate from the material bodily structure. In  Bhagavad-gītā  (7.5) the Lord says:
apareyam itas tv anyām 
    prakṛtim viddhi me parām 
    jīva-bhūtām mahā-bāho 
    yayedam dhāryate jagat