Adhyāya 42 — Mahābhūta–Indriya–Adhyātma-Vyavasthā
Brahmā’s Instruction on Elements and Faculties
अत: परं प्रवक्ष्यामि सर्व विविधमिन्द्रियम् । आकाशं प्रथम भूत॑ श्रोत्रमध्यात्ममुच्यते
ataḥ paraṁ pravakṣyāmi sarva-vidham indriyam | ākāśaṁ prathama-bhūtaṁ śrotram adhyātmam ucyate ||
বায়ুৱে ক’লে— ‘এতিয়া মই ইন্দ্ৰিয়সমূহৰ সকলো বৈচিত্ৰ্যময় ব্যৱস্থা বৰ্ণনা কৰিম। ভূতসমূহৰ ভিতৰত আকাশ প্ৰথম; আৰু তাৰ অধ্যাত্ম-সম্বন্ধীয় ইন্দ্ৰিয় শ্ৰোত্ৰ (শ্ৰৱণশক্তি) বুলি কোৱা হয়।’
वायुदेव उवाच
The verse begins an adhyātma-style exposition linking the cosmic elements (bhūtas) with corresponding sense faculties (indriyas): ākāśa (space/ether) is presented as the first element, and hearing (śrotra) as its inner correlate—implying that understanding and disciplining the senses is part of spiritual knowledge.
Vāyudeva is speaking and announces a systematic explanation of the senses in their various forms. He starts the sequence by naming ākāśa as the first element and identifying śrotra (hearing) as the corresponding adhyātma (inner/spiritual) faculty.