The things like food, clothes etc. that provide physical comfort and happiness and other means are called प्रेयः. These things provide comfort to body and do good to body. In the similar manner, many other things that provide comfort and happiness to the body and other means are called physical means of comfort and happiness.
We all know that the body is perishable. So when the body perishes, these means also perish. This is how, the means of comfort are related with the body. So till the body exists, these means exist. A body is perishable so the means of comfort are also perishable.