Daśa-lakṣaṇam: The Ten Topics, Virāṭ-Puruṣa Sense-Manifestation, and the Supreme Shelter (Āśraya)
त्वक्चर्ममांसरुधिरमेदोमज्जास्थिधातव: । भूम्यप्तेजोमया: सप्त प्राणो व्योमाम्बुवायुभि: ॥ ३१ ॥
tvak-carma-māṁsa-rudhira- medo-majjāsthi-dhātavaḥ bhūmy-ap-tejomayāḥ sapta prāṇo vyomāmbu-vāyubhiḥ
त्वचेची पातळ पुटी, चर्म, मांस, रक्त, मेद, मज्जा व अस्थी—हे सात धातू पृथ्वी, जल व अग्नीमय आहेत; प्राण मात्र आकाश, जल व वायूपासून उत्पन्न होतो।
The construction of the whole material world is prominently made by three elements, namely earth, water and fire. But the living force is produced by sky, air and water. So water is the common element in both the gross and subtle forms of all material creation, and it should be noted herewith that due to necessity, water, being most prominent in the material creation, is the principal element of all the five. This material body is thus an embodiment of the five elements, and the gross manifestation is perceived because of three, namely earth, water, and fire. Sensations of touch are perceived due to the thin layer on the skin, and bone is as good as hard stone. The breathing air of life is produced of sky, air and water, and therefore open air, regular bath and ample space in which to live are favorable for healthy vitality. Fresh produce from the earth like grains and vegetables, as well as fresh water and heat, is good for the upkeep of the gross body.
This verse explains that bodily components like skin, flesh, blood, fat, marrow, bone and other dhātus arise from elemental sources such as earth, water, and fire, showing the body is a product of material nature.
In Canto 2 Chapter 10, Śukadeva teaches foundational tattva (reality) so Parīkṣit can detach from bodily identification and focus on devotion to the Supreme Lord.
Remembering the body is an elemental construction helps reduce anxiety, pride, and possessiveness, and supports steadiness in bhakti by shifting identity toward the soul and service to Bhagavān.