Adhyāya 42 — Mahābhūta–Indriya–Adhyātma-Vyavasthā
Brahmā’s Instruction on Elements and Faculties
अधिभूतं ततो रूपं सूर्यस्तत्राधिदेवतम् । तीसरे भूतका नाम है तेज। नेत्र उसका अध्यात्म, रूप उसका अधिभूत और सूर्य उसका अधिदैवत कहा जाता है
adhibhūtaṃ tato rūpaṃ sūryas tatrādhidaivatam |
Vāyu-deva said: “Next, as to the ‘adhibhūta’ (the elemental/outer aspect), it is form (rūpa); and as to the ‘adhidaivata’ (the presiding divine principle) there, it is the Sun. Thus, for the third element—tejas (radiance/fire)—the eye is taught as its ‘adhyātma’ (inner, personal basis), form as its ‘adhibhūta’ (objective field), and the Sun as its ‘adhidaivata’ (divine regulator).”
वायुदेव उवाच
It maps experience across three levels: the inner basis (adhyātma: the eye), the objective field (adhibhūta: form), and the presiding divine regulator (adhidaivata: the Sun) for the element tejas, showing how perception is ethically and metaphysically ordered rather than random.
Vāyu-deva is instructing by enumerating correspondences between elements, sense-faculties, their objects, and their presiding deities—here identifying form as the object-side and the Sun as the divine presider in relation to sight and tejas.