What I stated above is essentially correct.
In the analysis of rupa in the post, “Rupa (Material Form) – Table” everything is put into “fundamental categories.”
Everything in our physical body (except for the pasada rupa and hadaya vatthu) are made exclusively from the four great elements (maha bhuta): patavi, apo, tejo, vayo.
Five pasada rupa and hadaya vatthu are made of the smallest units of patavi, apo, tejo, vayo, vanna, sadda, gandha, and rasa PLUS the energies imparted by the kammic energy (Those are the only “live” things in the body). See, “The Origin of Matter – Suddhātthaka.”
– That is why the physical body becomes inert when the gandhabba leaves at the death of the physical body.
– As Tobias pointed out, it is the jivitindriya that gives “life” to body parts in a “live person.” There are few other elements like jivitindriya that also contribute (itthi/purisa, and oja). All those are in the manomaya kaya or the gandhabba and created at the beginning of the human bhava (cuti-patisandhi moment) by kammic energy. Those are also listed in that post on the analysis of rupa.
That the pasada rupa are the “real” sensory elements (and not the physical eyes, ears, etc) is discussed in #12 of “Buddhist Worldview – Introduction.”