The soul is the essence and immortal that is released at the Antyeshti ritual, but both the body and the universe are vehicles and transitory in various schools of Hinduism. The human body and the universe consist of five elements in Hindu texts – air, water, fire, earth and space. The last rite of passage returns the body to the five elements and its origins.The roots of this belief are found in the Vedas, for example in the hymns of Rigveda in section 10.16, as follows,
Burn him not up, nor quite consume him, Agni: let not his body or his skin be scattered,
O all possessing Fire, when thou hast matured him, then send him on his way unto the Fathers.
When thou hast made him ready, all possessing Fire, then do thou give him over to the Fathers,
When he attains unto the life that waits him, he shall become subject to the will of gods.
The Sun receive thine eye, the Wind thy Prana (life-principle, breathe); go, as thy merit is, to earth or heaven.
Go, if it be thy lot, unto the waters; go, make thine home in plants with all thy members.