The body is the material structure of a human being. When we say ‘material’ we compare it firstly with the immateriality of the soul. Because compared with God, the single One which is immaterial – transcending the matter, everything else is material.
The body has a special importance in our salvation because it gives us the experience of our limitations. It makes us humble – a necessary condition to reach perfection.
That’s why after death, which is the separation of soul from body, the human being cannot repent anymore.
Because body, mind and heart are tied together (even if this link is weakened a lot by the ancestral sin) the virtues and passions of the body cannot be assigned only to it but also (in a greater or lesser degree) to the other parts of the human being.
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