Shloka 186
Adhyāya 42 — Mahābhūta–Indriya–Adhyātma-Vyavasthā
Brahmā’s Instruction on Elements and Faculties
अधिभूतं तथा शब्दो दिशस्तत्राधिदैवतम् । अब समस्त ज्ञानेन्द्रियोंके भूत
adhibhūtaṃ tathā śabdo diśas tatrādhidaivatam |
ヴァーユ神は言った。「この文脈において、音はアディブータ（adhibhūta――客観的・元素的側面）であり、方位はアディダイヴァタ（adhidaivata――それを司る神的原理）である。」教えはさらに、各感官とその領域を対応させる。虚空（ākāśa）については、耳がアディヤートマ（adhyātma――内なる基盤）であり、音がそのアディブータ（外的対象）であり、方位がその領域を統べ秩序づける守護神（adhidaivata）である。
वायुदेव उवाच
Educational Q&A
It teaches a triadic analysis of experience: the inner faculty (adhyātma), its external object-field (adhibhūta), and the presiding divine order (adhidaivata). For hearing, sound is the object and the directions are the governing principle, encouraging discernment between self, objects, and the cosmic order that regulates them.
Vāyu-deva is explaining a systematic enumeration of the senses and their corresponding objects and deities. This verse states the specific correspondences for the auditory domain: sound as the object (adhibhūta) and the directions as the presiding deity (adhidaivata), within a broader instructional discourse.