Matsya Purana — Brahmā’s Four Faces
श्रयन्ति यस्मात् तन्मात्राः शरीरं तेन संस्मृतम् शरीरयोगाज् जीवो ऽपि शरीरी गद्यते बुधैः //
śrayanti yasmāt tanmātrāḥ śarīraṃ tena saṃsmṛtam śarīrayogāj jīvo 'pi śarīrī gadyate budhaiḥ //
Because the subtle elements (tanmātras) take refuge in it, it is remembered as the “body” (śarīra). And through association with the body, the living self (jīva) too is spoken of by the wise as “embodied” (śarīrī).
It frames embodiment as a product of subtle elements (tanmātras) “resting” in a bodily basis; this supports the Purāṇic idea that in creation these principles combine to yield embodied life, and in pralaya the embodied condition ceases when such associations withdraw.
By distinguishing jīva from the body (while explaining why it is called “embodied”), it underwrites dharma as disciplined conduct: a king or householder should govern desires tied to embodiment and act with discernment (buddhi), remembering the self is not identical to the body.
No direct Vāstu or temple rule is stated; indirectly, it supports ritual anthropology—rites address the embodied person (śarīrī) whose sensory experience arises from tanmātras, which is foundational for understanding why mantras, offerings, and sensory disciplines are prescribed.