Shloka 18
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 ||
Vāyu said: “Now I shall explain, in full variety, the system of the senses. Space (ākāśa) is declared the first of the elements, and hearing (the ear) is spoken of as its corresponding inner, spiritual faculty.”
वायुदेव उवाच
Educational Q&A
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.