In keeping with Vedic cosmology, 108 is the basis of creation, representing the universe and all our existence. Since the soul is encased in two kinds of bodies: the Actual physical human body (product of earth, drinking water, fireplace, air, and ether) and the delicate physique (made up of intelligence, https://www.evernote.com/shard/s419/sh/7d7e34d2-fbc0-b4d0-f36d-6fb476f530c3/jX4W2tNPbsVSe58QKu4TiUMmvIfQFzPpcFzgBArx2deYk3eApVT6yIjUrQ