Shloka 16
Adhyāya 42 — Mahābhūta–Indriya–Adhyātma-Vyavasthā
Brahmā’s Instruction on Elements and Faculties
अविशेषाणि चान्यानि कर्मयुक्तानि यानि तु । उभयत्र मनो ज्ञेयं बुद्धिस्तु द्वादशी भवेत्
aviśeṣāṇi cānyāni karmayuktāni yāni tu | ubhayatra mano jñeyaṃ buddhis tu dvādaśī bhavet ||
ヴァーユ・デーヴァは説き明かした。「これらのはたらきのうちには、行為に結びつき、その本性に本質的な差異なく働くものもある。心は、認知と行為の両域において働き、知覚の諸根と行為の諸根とを結び合わせるものと知るべきである。そして बुद्धि（ブッディ、知性）は第十二と数えられる。」
वायुदेव उवाच
Educational Q&A
The verse teaches a functional classification of the inner and outer faculties: the mind (manas) connects both knowledge and action, while the intellect (buddhi) is counted as the twelfth and serves as the decisive, guiding faculty. Ethical living depends on letting buddhi govern the mind’s engagement with the senses and actions.
Vāyu-deva is instructing the listener in a doctrinal explanation of the faculties (indriyas and inner organs), clarifying how cognition and action are coordinated through the mind and finalized through the intellect.