Jesus answered, "Most assuredly I tell you, unless one is born of water and spirit, he can't enter into the Kingdom of God!
Another popular view is that "water" refers to the written Word of God and "spirit" refers to the Holy Spirit. This figurative use of "water" does exist in the New Testament (cf. Ephesians 5:26), but it is uncommon in the Old Testament. It is unlikely that Nicodemus would have associated water with the Word of God, and it would have been unfair for Jesus to rebuke him for not having done so. This view, as the former one, also specifies two separate entities whereas the Greek text implies only one as the source of regeneration.