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Yoga philosophy describes the physical body, the subtle body, and the causal body as the three bodies that encompass the five koshas. Yogic theory posits that the human body and life force energy (breath or prana) is part of the physical body, while the mind and intellect are included in the subtle body. The causal body is considered as the innermost self or soul, which cycles through birth, death, rebirth, and ultimately, transcendence, according to the teachings.