According to Vedic cosmology, 108 is the basis of generation, representing the universe and all our existence. Given that the soul is encased in two different types of bodies: the physical physique (product of earth, water, fire, air, and ether) plus the refined body (composed of intelligence, head and Moi), https://hanumanmandiradelaide.art.blog/2024/04/17/a-pinnacle-of-hindu-worship-in-adelaide/