आगमे ब्राह्मे विश्वासटिप्पन्यः

And on account of the going of the prāṇas.

Scripture states that, when a new body is obtained, the prāṇas also go (from the old body to the new one). Cp. ‘When he thus departs the (chief) prāṇa departs after him, and when the prāṇa thus departs all the other prāṇas depart after it’ (Br̥. Up. IV, 4, 2), and similar passages. Now this going of the prāṇas is not possible without a base; hence we infer that water also–mixed with parts of the other elements–goes (from the old body to the new one), serving the purpose of supplying a base for the moving prāṇas. For the prāṇas cannot, without such a base, either move or abide anywhere; as we observe in living beings.