We are a compound of both body and soul. The one part is visible, the other invisible. In the same way, our cleansing also is two-fold, that is, by water and the Spirit. The one is received visibly in the body, the other concurs with it invisibly and apart from the body.… The one that comes to the aid of our first birth makes us new instead of old and like God instead of what we now are. It recasts us without fire and creates us anew without breaking us up. For … the virtue of baptism is to be understood as a covenant with God for a second life and a purer conversation.
Source: ON HOLY BAPTISM, ORATION 40.8