The physical characteristics of matter, such as softness, are subjects of sense perception, and thus physical knowledge is the subject matter of the touch sensation. One can measure the temperature of matter by touching with the hand, and one can measure the weight of an object by lifting it with the hand and thus estimate its heaviness or lightness. The skin, the skin pores and the hairs on the body are all interdependent with the touch sensation. The air blowing within and outside the skin is also an object of sense perception. This sense perception is also a source of knowledge, and therefore it is suggested here that physical or physiological knowledge is subordinate to the knowledge of the Self, as above mentioned. Knowledge of Self can expand to the knowledge of phenomena, but physical knowledge cannot lead to knowledge of the Self.
(Srimad Bhagavatam-------2:10:23--------purport).

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.
(Srimad Bhagavatam-------2:10:31--------purport).

Because of destiny, the touch sensation, the interactions of air, and the situation of the mind, which is produced of the ethereal element, one receives a body according to his previous activities. Needless to say, a living entity transmigrates from one form to another. His form changes according to destiny and by the arrangement of a superior authority which controls the interaction of air and the mental situation. Form is the combination of different types of sense perception. Predestined activities are the plans of the mental situation and the interaction of air.
(Srimad Bhagavatam-------3:26:38--------purport).