The subtle sound vibration constitutes space and the subtle touch vibration constitutes air.
Their friction causes heat and gives rise to the fire element.
When the fire subsides, there is water.
When all these elements get together, they give rise to earth.

The arising of form comes from consciousness.
Neither the gross elements nor the forms exist in truth; they arise as they arise in a dream.

Just as forms arise in dreams, so too do the forms arise in the waking state (earth bodies).
If this is realized, there is liberation.
Whether the body takes form or dissolves, there is no sorrow.