In line with Vedic cosmology, 108 is the basis of generation, symbolizing the universe and all our existence. As the soul is encased in two kinds of bodies: the Bodily system (made from earth, h2o, fireplace, air, and ether) as well as refined system (composed of intelligence, mind and ego), https://www.diigo.com/item/note/avyq4/pmbx?k=028c0df57b08a44314376fee4ca19613