Mahabharata — Ashvamedhika Parva, Shloka 2036
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 |
ヴァーユ・デーヴァは言った。「次に、『アディブータ』（外的・元素的側面）としては形相（ルーパ）があり、そこにおける『アディダイヴァタ』（主宰する神的原理）は太陽である。ゆえに第三の元素—テージャス（光輝・火）—については、眼が『アディヤートマ』（内なる基盤）、形相が『アディブータ』（対象界）、太陽が『アディダイヴァタ』（神的統御者）であると説かれる。」
वायुदेव उवाच
Educational Q&A
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.