Here's why:
* Subject is the noun or pronoun that performs the action of the verb.
* The verb in this sentence is "hand".
* The action of "hand" is being performed on "towel".
Let's break down the sentence:
* "Hand me" - This is the imperative form of the verb, indicating a command.
* "a dry towel" - This is the object of the verb, the thing being handed.
* "from that pile on the floor" - This is a prepositional phrase describing where the towel is located.
Therefore, "towel" is the subject of the sentence because it is the thing being handed, making it the one performing the action.