Shloka 273
Adhyāya 42 — Mahābhūta–Indriya–Adhyātma-Vyavasthā
Brahmā’s Instruction on Elements and Faculties
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 said: “Actions (karma) are to be understood as adhibhūta—the realm of perishable, material phenomena—and in that sphere Śakra (Indra) is the presiding adhidevatā. Those who know the truth of the Self declare the two hands to belong to adhyātma, the inner spiritual principle. Thus deeds fall within the material field, while Indra stands as their divine overseer.”
वायुदेव उवाच
Educational Q&A
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.