Everything on this earth whether we are aware of or unaware, is due to variation of vibrations. Me, you, air, water, brick, wood, electricity, trees, sound and all objects are only vibrations and difference is only intensity or diversity of vibrations that some are animate and others are inanimate.
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The body we have, which seems to be solid, is made of smallest version of atom. When one such atom with Divine layer (Etheric) is attracted by five elements; Fire, Earth, Air, Water and Space and Energy enters into it, a body is formed and a new life begins.