There are three bodies, viz., gross body, subtle body and causal
body. The bodies and Koshas can have no existence independent of
Atman. That which is seen by the physical eyes, that which is
composed of flesh, bones, fat, skin, nerves, hair, blood, etc.,
is the physical body. It has six changes, viz., birth,
existence, growth, modification, decay and death. This body
grows in youth and decays in old age. It develops when good
nourishing food is given, and decays if food is withdrawn, or if
there is some disease. Because it disintegrates and decays, it
is called Sarira. As the body is burnt after death, it is called
Deha. The subtle body is composed of seventeen Tattvas, viz.,
five Jnana Indriyas, five Karma Indriyas, five Pranas, mind and
intellect. The subtle body develops through intense Abhimana or
egoism and strong Raga-Dvesha, and decays when egoism and Raga-
Dvesha are destroyed, or decreased. The subtle body is burnt by
the three kinds of Tapas, viz., Adhyatmic, Adhibhautic and
Adhidaivic. Ajnana or Av