An ancient Tibetan medical text states: The flesh,
bones, organ of smelling and odors are formed from the earth element.
The blood, organ of taste, tastes and liquids in the body arise
from the water element. The warmth clear coloration, the organ
of sight and form are from the fire element. The breath organ
of touch and physical sensations are formed from the wind element.
The cavities in the body, the organ of hearing and sounds are
formed from the space element.
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From Tibetan Book of Living & Dying by Sogyal Rinpoche