Daśa-lakṣaṇam: The Ten Topics, Virāṭ-Puruṣa Sense-Manifestation, and the Supreme Shelter (Āśraya)
मुखतस्तालु निर्भिन्नं जिह्वा तत्रोपजायते । ततो नानारसो जज्ञे जिह्वया योऽधिगम्यते ॥ १८ ॥
mukhatas tālu nirbhinnaṁ jihvā tatropajāyate tato nānā-raso jajñe jihvayā yo ’dhigamyate
মুখ থেকে তালু প্রকাশ পেল, আর সেখানে জিহ্বাও জন্মিল; তারপর নানা প্রকার রস উদ্ভূত হল, যা জিহ্বা দ্বারা আস্বাদিত হয়।
This gradual process of evolution suggests the explanation of the controlling deities ( adhidaiva ) because Varuṇa is the controlling deity for all relishable juices. Therefore the mouth becomes the resting place for the tongue, which tastes all the different juices, of which the controlling deity is Varuṇa. This suggests, therefore, that Varuṇa was also generated along with the development of the tongue. The tongue and the palate, being instrumental, are adhibhūtam, or forms of matter, but the functioning deity, who is a living entity, is adhidaiva, whereas the person undergoing the function is adhyātma. Thus the three categories are also explained as to their birth after the opening of the mouth of the virāṭ-puruṣa. The four principles mentioned in this verse serve to explain the three main principles, namely the adhyātma, adhidaiva and adhibhutam, as explained before.
This verse explains that when the palate becomes distinct and the tongue manifests, the varieties of taste arise, which are then experienced through the tongue.
Śukadeva Gosvāmī speaks this as part of his instruction to King Parīkṣit, describing stages of creation and the manifestation of bodily faculties.
Since taste and enjoyment center on the tongue, devotees apply this by regulating diet, avoiding harmful indulgence, and engaging the tongue in chanting and honoring sanctified food (prasāda).