From "The Lost Light: An Interpretation of Ancient Scriptures" by Alvin Boyd Kuhn:
Now man is distinctly a creature compounded of two natures, a higher and a lower, a spiritual and a sensual, a divine and a human, a mortal and an immortal, and finally a fiery and a watery, conjoined in a mutual relationship in the organic body of flesh. Says Heraclitus: "Man is a
portion of cosmic fire, imprisoned in a body of earth and water."... Our natural body gives the soul of man its baptism by water; our nascent spiritual body is to give us the later baptism by fire! We are born first as the natural man; then as the spiritual. Or we are born first by water and then by fire...The virgin mothers are all identified with water as symbol and their various names, such as Meri, Mary, Venus (born of the sea-foam), Tiamat, Typhon and Thallath (Greek for "sea") are designations for water...In the Pistis Sophia of the Gnostics the doctrine of the incubation finds clear expression when Jesus says: "I found Mary, who is called my mother, after the material body; I implanted in her the first power which I had received from the hands of Barbelo, and I planted in her the power which I had received from the hands of the great, the good Sabaoth" (Mead’s Trans., Bk. I, 13). It is of transcendent importance to note that the Greek (Gnostic) work directly identifies Mary, the mother of divinity, with the physical body! Let Christian theology be advised of the long-lost truth of this matter. The mother in all ancient allegories typifies nothing more than the physical body which in man becomes the womb or matrix in which the radiant Christ-body of spirit is brought to birth.