Adhyāya 42 — Mahābhūta–Indriya–Adhyātma-Vyavasthā
Brahmā’s Instruction on Elements and Faculties
अविशेषाणि चान्यानि कर्मयुक्तानि यानि तु । उभयत्र मनो ज्ञेयं बुद्धिस्तु द्वादशी भवेत्,इन इन्द्रियोंमें पाँच ज्ञानेन्द्रिय हैं और पाँच कर्मेन्द्रिय। वस्तुतः कान आदि पाँच इन्द्रियोंको ज्ञानेन्द्रिय कहते हैं और उनसे भिन्न शेष जो पाँच इन्द्रियाँ हैं, वे कर्मन्द्रिय कहलाती हैं। मनका सम्बन्ध ज्ञानेन्द्रिय और कर्मेन्द्रिय--दोनोंसे है और बुद्धि बारहवीं है
aviśeṣāṇi cānyāni karmayuktāni yāni tu | ubhayatra mano jñeyaṃ buddhis tu dvādaśī bhavet ||
अविशेषाणि चान्यानि कर्मयुक्तानि यानि तु । उभयत्र मनो ज्ञेयं बुद्धिस्तु द्वादशी भवेत् ॥
वायुदेव उवाच
The verse teaches a functional classification of the inner and outer faculties: the mind (manas) connects both knowledge and action, while the intellect (buddhi) is counted as the twelfth and serves as the decisive, guiding faculty. Ethical living depends on letting buddhi govern the mind’s engagement with the senses and actions.
Vāyu-deva is instructing the listener in a doctrinal explanation of the faculties (indriyas and inner organs), clarifying how cognition and action are coordinated through the mind and finalized through the intellect.