Shloka 31
Adhyāya 42 — Mahābhūta–Indriya–Adhyātma-Vyavasthā
Brahmā’s Instruction on Elements and Faculties
अभिमानो<धिभूतं च रुद्रस्तत्राधिदेवतम् । सम्पूर्ण संसारको जन्म देनेवाला अहंकार अध्यात्म है और अभिमान उसका अधिभूत तथा रुद्र उसके अधिष्ठाता देवता हैं || ३० $ ।।
adhyātmaṁ buddhir ity āhuḥ ṣaḍindriya-vicāriṇī
ヴァーユは語った。「人々は、アディヤートマとはブッディ（ बुद्धि、分別の知）であると宣言する。ブッディは六つの感官を通して思惟し、熟慮する者である。」
वायुदेव उवाच
Educational Q&A
The verse teaches that adhyātma (the inner spiritual principle) is identified with buddhi, the discriminative intellect that evaluates and directs the functioning of the six senses; ethical agency rests in cultivated discernment.
Vāyudeva is explaining a doctrinal classification of inner faculties, defining adhyātma in terms of buddhi and describing its role as the deliberator over the six sense faculties.