According to Vedic cosmology, 108 is the basis of creation, representing the universe and all our existence. As the soul is encased in two kinds of bodies: the physical entire body (manufactured from earth, water, hearth, air, and ether) and also the subtle body (composed of intelligence, brain and Moi), https://www.evernote.com/shard/s419/sh/6f1adc7c-5a1b-117c-f079-875254cd9fe6/v2a02NcvHBBzK4l7fflggfofxuT820h-g9EkHLyqWTxcnvnHUaapSFFn8g