Five Universal Elements Compose Man's Body
The whole universe -- which is God's body -- is made of the same 5 elements that compose man's body. The star-like shape of the human body represents the rays of these 5 elements. The head, the two hands, and the two feet form the 5 points of the star. So in this way, too, we are made in the image of God.
The five fingers also represent the five vibratory elements of the Cosmic Intelligent Vibration that maintain the structure of creation. The thumb represents the grossest vibratory element, earth; hence its thickness. The first finger represents the water element. The second finger represents the darting fire element; that is why it is the longest. The third finger represents air. The smallest finger represents ether, which is very fine.
Rubbing each finger animates the particular power that it represents. Hence rubbing the middle finger (representing the fire element) and the navel (opposite the lumbar or "fire" center in the spine, which governs digestion and assimilation) will help one to overcome indigestion.
God manifest motion in creation. Man has developed legs and feet because of the urge to express motion. The toes are materializations of the five rays of energy.
The eyes epitomize God, the father, and the Holy Ghost in the pupil, iris, and white. When you concentrate at the point between the eyebrows, the current in the two eyes reflect as one light, and you behold the spiritual eye. This single orb is the "eye of God." We have developed two eyes because of the law of relativity that prevails in our dualistic universe. Jesus said, "If therefore thine eye be single, thy whole body shall be full of light." (Matthew 6:22) If we look through the spiritual eye, the single eye of God, we perceive that all creation is made of one substance, His light.
From How You Can Talk With God by Paramahansa Yogananda, p. 18