The hands are Spiritual; their function as represented by acts is Elemental; and Indra is the Accident of those limbs.
हस्तावध्यात्ममित्याहुर्यथा संख्यानदर्शिनः। कर्तव्यमधिभूतं तु इन्द्रस्तत्राधिदैवतम्॥