अधिभूतं तथा शुक्र दैवतं च प्रजापति: । सम्पूर्ण प्राणियोंको उत्पन्न करनेवाला उपस्थ अध्यात्म है और वीर्य उसका अधिभूत तथा प्रजापति उसके अधिष्ठाता देवता कहे गये हैं
adhibhūtaṃ tathā śukra daivataṃ ca prajāpatiḥ | sampūrṇa-prāṇino utpanna-karakaḥ upasthaḥ adhyātmaḥ, vīryaṃ tasya adhibhūtaṃ, prajāpatiḥ tasya adhiṣṭhātā devatā ucyate ||
Vāyu sprach: „In diesem Zusammenhang wird das Zeugungsorgan (upastha) als adhyātma gelehrt, als inneres Prinzip, das vollständige Lebewesen hervorbringt. Sein adhibhūta-Aspekt ist der Samen (vīrya/śukra), und seine waltende Gottheit (daivata/adhidaivata) ist Prajāpati. So wird die Schöpfung durch das Zusammenklingen von innerer Kraft, stofflicher Grundlage und göttlicher Lenkung erklärt.“
वायुदेव उवाच
The verse maps a reproductive function onto a threefold framework: (1) the inner principle (adhyātma) as the generative faculty (upastha), (2) the material/elemental counterpart (adhibhūta) as semen/potency (śukra/vīrya), and (3) the presiding divine regulator (daivata) as Prajāpati. It teaches that embodied processes are understood as coordinated inner function, physical substrate, and divine order.
Vāyudeva is instructing the listener by classifying bodily and cosmic correspondences—specifically explaining how generation of living beings is governed through adhyātma–adhibhūta–daivata relationships, identifying Prajāpati as the deity presiding over the generative principle.