The System of the Vedanta according to Badarayana's Brahma-Sutras and Cankara's Commentary c8.s6.t7.4

c8.s6.t7.4

As this subtle body is related to the coarse body, so are the organs which pass out with it related to the material organs which perish with the body; they are their continuations *vija-âtmanâ* or *çakti-âtmanâ* as seed or power; *i.e.*, while eye and ear, hand and foot perish at death, their function (*vritti*), the power of seeing, hearing, going, grasping, etc. connected with the soul, wanders out with it (in a latent state) and serves for a new incarnation as the seed from which the material organs proceed just as the coarse body arises from the subtle body. [A combination of the material of the subtle body from the three original elements, and of the material of the coarse body from their triply or quintuply mixed derivatives is not yet discoverable in Çankara's commentary].