Commentary Purg XXV 76-78

God's love for us creates a new entity, an immortal soul, out of the raw material of nature just as the sun creates a new entity, wine, out of the moisture drawn up from the earth by the grapevine (Jacopo della Lana [DDP Lana.Purg.XXV.76-78]).  The emphasis is on the new entity's relation to its formative cause: a human being is the residue of God's spirit interacting with flesh; wine is a distillation of sunlight and matter.