The subject is being BORN AGAIN! If he hadn't be born first the discussion would not have taken place. Natural birth is water and spirit thus the spiritual birth is water & Spirit. See how easy that was?

Glad I could be a help.
Anyone doing a casual reading in Acts can see the importance of being baptized in water. It as done immediately after someone believed.
Before Jesus taught or performed the first miracle He was baptized.
The scribes rejected the counsel of God not being baptized.
Paul said baptism puts us into Christ.
Peter said baptism saves us.
Baptism is FOR the remission of sins.
Baptism washes sins away.
Baptism was commanded.
ALL OT sacrifices and services included water.
The Spirit of God was resting on the waters in Gen.1:2
Anyone who didn't wash in water died trying to enter into the tabernacle.
Have you ever noticed all the miracles in scripture that includes water?
Minimize water in the plan at your on eternal peril.