Actually, some people consider urine to be a tasty and nutritous treat chock full of enzymes and such. Others urinate on their feet to control athlete's foot and other fungal invaders.

No kidding. Do a Web search.

As any aquarium book will tell you, on its own, sand is a merely a mechanical filter - it will take out large (compared to a bacterium) particles, and make the water look clear.
It won't make it clean. There's still nastiness in there. Ammonia is not good for you. It's probably what kills the athlete's foot fungus.

However, sand is a nice place for the kind of bacteria that eat yucky urine by-products to live, and if you leave it long enough, and keep feeding them, they will eat away all the crap in short order. This is Biological Filtration. The chief process is

Ammonia --> Nitrites --> Nitrates --> Algae.

The other main method of filtering water, Chemical filtration, involves using chemicals like carbon to neutralise the waste, and chlorine or similar to sterilise it. It's the quickest method, but can't always be combined with biological filtration, as it kills or starves the bacteria. As Cletus the Foetus suggested, ground up coal or charcoal would do nicely.

So, in short, sand from the bottom of a river, good.
Sand from homebase, bad. Bits of coalcharcoal mixed in, even better.

As it turns out, coal may have all manner of impurities, including Mercury, Arsenic and Cadmium. Charcoal doesn't.

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