The whole universe is made of water. Water is the form of all embodied creatures. In that water lives the Soul which is seen in the mind. That Soul is the Creator Brahman who exists in all things.
आपोमयमिदं सर्वमापो मूर्तिः शरीरिणाम्। तत्रात्मा मानसो ब्रह्मा सर्वभूतेषु लोककृत्॥