About GORAKHNATH YOGA AROGYA NIKETAN(GYAN)

The concept of pancha Kosha appears twice in Taittariya Upanishad  once in second chapter (Bhramanandavalli) and once in third chapter (Bhriguvall). The more cited of the two is Bhriguvalli where the five koshas are unravelled one by one by Bhrigu, with the guidance and grace of his father/Guru Varuua, through intense personal reflection on the nature of Reality (Brahman). In a successive manner, Bhrigu comes to realize that  Anna,  Prana, Manas, Vijnan and  Ananda  are Brahman. 

According to Tattva Bodha The Food Sheath, the Vital Air Sheath, the Mental Sheath, the Intellectual Sheath, and the Bliss Sheath are the five sheaths or kosa.

Annaaya Kosa:

That which is bom offood, which grows by food, and goes back to earth which is ofthe nature offood, is called the Food Sheath—this is the gross body.

The Gross body is designated as Annamaya Kosa or the food sheath. It is so called, because the body is bom out of the products of food eaten by the parents. It subsequently grows due to and is maintained by the modification of food and on death, disappears into the earth to eventually become food.