अधिभूतं च कर्माणि शक्रस्तत्राधिदेवतम् । अध्यात्मतत्त्वको जाननेवाले पुरुष दोनों हाथोंको अध्यात्म बतलाते हैं। कर्म उनके अधिभूत और इन्द्र उनके अधिदेवता हैं
adhibhūtaṃ ca karmāṇi śakrastatrādhidaivatam | adhyātmatattvako jānanevāle puruṣa dvau hastau adhyātmaṃ batalāte haiṃ | karma teṣāṃ adhibhūtaṃ indra teṣām adhidaivatam ||
Vāyu sprach: „Die Handlungen (karma) sind als adhibhūta zu verstehen, als Bereich vergänglicher, stofflicher Erscheinungen; und in diesem Bereich ist Śakra (Indra) die adhidevatā, die ordnende Gottheit. Die Kenner der Wahrheit des Selbst erklären die beiden Hände als zum adhyātma gehörig, zum inneren geistigen Prinzip. So fallen die Taten in das Feld der Materie, während Indra als ihr göttlicher Aufseher waltet.“
वायुदेव उवाच
The verse classifies experience into domains: the inner self (adhyātma), the material/phenomenal field where actions occur (adhibhūta), and the divine presiding power over that field (adhidaivata), here identified as Indra. Ethically, it frames action as operating within a governed cosmic order, while true understanding begins from the inner spiritual standpoint.
Vāyu is instructing the listener in a doctrinal mapping of body, action, and divine governance—explaining how certain bodily faculties (the two hands) are viewed in adhyātma terms, while deeds belong to the adhibhūta sphere and are overseen by Indra as adhidevatā.