In the matter of obtaining the next one (ie., body), the individual soul moves out enveloped (by the subtle elements), for so it is known from the question and its solution.
If it be objected (that the organs do not accompany the soul at the time of death) since the Upanishadic texts mention their entry into the (deities) Fire and others, then we say, not so, for that is said in a secondary sense.
If it be objected (that water does not come to be known as man), since it is not heard of in the first instance, then not so, for on logical grounds, water itself is meant.