Nefesh HaChayim, Reb Itzele's Long Annotation

And from that power or will, flows/unfolds and materializes in the word the powers of the elements, from level to level, until they finally impress their influence upon this entire lower existence. And they make their appearance according to the likeness of diverse details, based on the will of the Holy One’s (blessed be He) that the creation of Man should be expressed in a body made of dust, and that via three elements (Aleph, Mem, Shin – Fire, Water and Wind, being the tzellem and the spiritual model) all the vessels of the body are brought into existence in a manner that a person can use them to enact specific actions per His (blessed be His name) will.