Shloka 226
Adhyāya 42 — Mahābhūta–Indriya–Adhyātma-Vyavasthā
Brahmā’s Instruction on Elements and Faculties
अधिभूतं तथा गन्धो वायुस्तत्राधिदैवतम् । पृथ्वी पाँचवाँ भूत है। नासिका उसका अध्यात्म, गन्ध उसका अधिभूत और वायु उसका अधिदैवत कहा जाता है
adhibhūtaṁ tathā gandho vāyus tatrādhidaivatam |
वायुरुवाच—अधिभूतं तथा गन्धो, वायुस्तत्राधिदैवतम्। पृथिवी पञ्चमं भूतम्; नासिका तस्याध्यात्मं, गन्धस्तस्याधिभूतं, वायुस्तस्याधिदैवतं प्रकीर्तितः।
वायुदेव उवाच
Educational Q&A
It maps perception into a threefold framework: the external object (adhibhūta: smell/fragrance), the divine regulator (adhidaivata: Vāyu), and implicitly the inner faculty (adhyātma, understood here as the nose/smell-sense). This encourages disciplined awareness and sense-restraint by recognizing a cosmic order behind sensory experience.
Vāyu-deva is instructing the listener in a doctrinal exposition on the elements and senses, specifying which external object and which presiding deity correspond to the domain of smell.