Adhyāya 42 — Mahābhūta–Indriya–Adhyātma-Vyavasthā
Brahmā’s Instruction on Elements and Faculties
अधिभूतं रसश्चात्र सोमस्तत्राधिदेवतम् । जलको चौथा भूत समझना चाहिये। रसना उसका अध्यात्म, रस उसका अधिभूत और चन्द्रमा उसका अधिदैवत कहा जाता है
vāyudeva uvāca | adhibhūtaṃ rasaś cātra somas tatrādhidaivatam | jalakaś caturthaṃ bhūtaṃ samajñeyaḥ | rasanā tasya adhyātmaṃ, rasaḥ adhibhūtaḥ, candramāḥ tasya adhidaivataṃ ucyate |
Vāyu bersabda: “Di sini rasa (rasa/pengecapan) adalah adhibhūta, dan Soma (Bulan) adalah adhidaivata-nya.” Unsur air dipahami sebagai bhūta keempat. Lidah adalah adhyātma-nya, rasa adalah adhibhūta-nya, dan Bulan dinyatakan sebagai adhidaivata yang mengaturnya.
वायुदेव उवाच
The verse maps experience into a threefold framework: the inner basis (adhyātma: the tongue), the objective field (adhibhūta: taste), and the presiding divine principle (adhidaivata: Soma/Chandra). It teaches disciplined understanding of perception as structured and governed, supporting self-knowledge and ethical restraint.
Vāyu is instructing the listener in a philosophical classification of the senses and elements, explaining how the organ of taste, its object, and its deity correspond—part of a broader teaching on the constitution of embodied life and the principles that regulate it.