The physical body is created out of dust by the Almighty and mentioned in the Hebrew Bible accordingly:
Job 33:6 "Behold, I am according to thy wish in God's stead: I also am formed out of the clay."
Job 34:14 "If it were his intention and he withdrew his spirit and breath,” Job 34:15 “all mankind would perish together and man would return to the dust."
Ecclesiastes 12:7 "and the dust returns to the ground it came from, and the spirit returns to God who gave it."
The Quran also refers to the same concept at
15 / Al Hijr 26, "And certainly We created man from dried clay of altered mud (from clay that has undergone an organic transformation and has been given a standard shape of a human being)".
53/An-Najm-32 states: "They are the ones that refrain from serious sins and the indecencies except the small ones. Surely your Lord is the One Who is Vast in Forgiveness. He is the One Who knows you better. He had created you from the earth and you were embryos in the wombs of your mothers. So do not put your souls in the clear (do not assert that you have cleansed your souls). He (Allah) knows better who the owner of piety is."
The New Testament has indications of three different bodies however does not explicitly explain what the physical body is created of:
1 Thessalonians 5:23 "And the God of peace himself sanctify you wholly; and may your spirit and soul and body be preserved entire, without blame at the coming of our Lord Jesus Christ."
Hebrews 4:12 "For the word of God is alive and powerful. It is sharper than the sharpest two-edged sword, cutting between soul and spirit, between joint and marrow. It exposes our innermost thoughts and desires."
Therefore the physical body is an abode for soul and spirit and it can only fulfill its duty as long as it’s alive. Once the body dies, the soul and spirit can no longer reside in it and therefore go back to their origin. Spirit back to God as it’s the breath of God, breathed into us during birth and soul back to its own world (Alem-i Berzah or Purgatory) until the Day of Judgment.
Torah, Genesis 6:3 clearly talks about this "Then the LORD said, My Spirit shall not strive with man forever, because he also is flesh."!
The New Testament indicates:
1 Corinthians 3:16 "Do you not know that you are a temple of God and that the Spirit of God dwells in you?"
Romans 8:9 "However, you are not in the flesh but in the Spirit, if indeed the Spirit of God dwells in you. But if anyone does not have the Spirit of Christ, he does not belong to Him."
1 Corinthians 6:19 "Or do you not know that your body is a temple of the Holy Spirit who is in you, whom you have from God, and that you are not your own?"
Romans 8:11 "But if the Spirit of Him who raised Jesus from the dead dwells in you, He who raised Christ Jesus from the dead will also give life to your mortal bodies through His Spirit who dwells in you."
Clearly the spirit is given to us as a trust and it dwells in our physical body as its abode.
2 Timothy 1:14 "Guard, through the Holy Spirit who dwells in us, the treasure which has been entrusted to you."
Quran 33:72 states, "Surely We did offer the Trust (the Spirit) to the heavens and the earth and the mountains but shrank from bearing it and feared from it and human under-took it. Surely it (the soul) is very tyrant, very ignorant.""
Obviously it is the spirit that makes the physical body important otherwise the soul would only make it commit sins. Romans 8:5 “For those who are according to the flesh set their minds on the things of the flesh, but those who are according to the Spirit, the things of the Spirit.”
John 6:63 "It is the Spirit who gives life; the flesh profits nothing; the words that I have spoken to you are spirit and are life."