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 ||
ヴァーユは言った。「行為（カルマ）はアディブータ（adhibhūta）――滅びゆく物質現象の領域として理解されるべきであり、その領域においてはシャクラ（Śakra、すなわちインドラ Indra）がアディデーヴァター（adhidevatā）として統御する。自己の真理を知る者は、両の手をアディヤートマ（adhyātma）――内なる霊性の原理に属すると説く。ゆえに、業は物質の場に属し、インドラはそれを司る神的監督者として立つ。」
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.