Shloka 293
Adhyāya 42 — Mahābhūta–Indriya–Adhyātma-Vyavasthā
Brahmā’s Instruction on Elements and Faculties
अधिभूतं च संकल्पश्नन्द्रमाश्नाधिदेवतम् । पजञ्चभूतोंका संचालन करनेवाला मन अध्यात्म कहा गया है। संकल्प उसका अधिभूत है और चन्द्रमा उसके अधिष्ठाता देवता माने गये हैं
adhibhūtaṁ ca saṅkalpaś candramāś cādhidaivatam | pañcabhūtānāṁ sañcālana-karaṁ mana adhyātmaṁ kathyate | saṅkalpas tasyādhibhūtaṁ candramās tasyādhiṣṭhātā devatā manyate ||
ヴァーユは言った。「五大を動かし導く心（マナス manas）は、この文脈ではアディヤートマ（adhyātma）として説かれる。そのアディブータ（adhibhūta）の相はサンカルパ（saṅkalpa）――決意・意図であり、月神チャンドラ（Candra）がその主宰神（adhidaivata）と見なされる。」
वायुदेव उवाच
Educational Q&A
It maps the triad adhyātma–adhibhūta–adhidaivata onto the mind: mind is the inner principle (adhyātma), its operative worldly expression is intention/resolve (saṅkalpa) as adhibhūta, and its presiding divine regulator is the Moon (Candramā) as adhidaivata—highlighting that ethical action begins with disciplined intention.
In a didactic discourse within the Aśvamedhika Parva, Vāyudeva explains philosophical correspondences between inner faculties, their functional manifestations, and their presiding deities, using the mind and the Moon as a key example.