We call this body Paanchabhowtikam, meaning made of five elements of nature, earth, water, air, fire and space, hence impermanent. This body is called Stoola Sareera, the gross body. Then we have the senses and mind, intellect that belong to the Sukshma Sareera, the subtle body that is semi permanent that lasts till Moksha. Within this is the causal body, the Karana Sareera that is permanent and the God principle within us.
We often compare the gross body that is impermanent to the Atman that is the causal body and permanent. On spiritual scrutiny it reveals to us the impermanent body of five elements comes from the permanent, changeless Atman. Since body is also the creation of Atman its source, we should pay the same respect, reverence and gratitude to the body that is visible as much as the Atman that is invisible. All clouds emanate from Ocean, all amber comes from the fire, all pots come from clay and all ornaments come from the gold.
Thus the original, primordial unchanging principle and the changing forms and names called the deha or the creation and the world is not separate from its source the Brahman. For a sadhaka in his early stages of spiritual journey, one separates the permanent and impermanent. He calls the body as perishable and follows the suggestion to focus on the imperishable Atman within. But the same sadhaka after advancing in spiritual quest realizes that permanent Atman (consciousness) is all pervading and is present in all that is changing and the changeless. He sees the unchanging in changing and the changing in the unchanging. This is a more mature state of a spiritual aspirant. This is an integrated view of the universe (Samyak Darshan or Viswaroopa Darshan). This is an irreversible attitudinal shift that sees life and activity even in inanimate things and the permanence and inactivity (Atmic principle) in the animate things.
Edi kaadu pujjarham. Sarvam Brahmam. Sarvam Brahmamayam Jagat. There is nothing other than Brahmam. Our thoughts emanate Brahmam, Our words emanate from Brahmam, Our acts are from Brahmam. We wake up in Brahmam. We smile in Brahmam. We cry in brahmam. Everything there is, is Brahmam. Seeing separation is Pravruthi (of the mind). Seeing the oneness is Nivruthi (integrated vision of atman). Diversity in Unity is Pravruthi and unity in diversity is Nivruthi. Thus if we feel that this is the body of five element and perishable, impermanent entity, it becomes less important and negative aspect of our existence. To the contrary, if we take this body as the temple of Divinity (Deho Devalayo Prokto), then this body picks up its true importance of adoration and admiration and care. This all in our attitude. Spirituality in essence is an attitude of Oneness and Unity. It is an integrated attitude of universe. This is Samyak Darshan or Viswaroopa Darshan.