Adhyāya 42 — Mahābhūta–Indriya–Adhyātma-Vyavasthā
Brahmā’s Instruction on Elements and Faculties
अधिभूतं ततो रूपं सूर्यस्तत्राधिदेवतम् । तीसरे भूतका नाम है तेज। नेत्र उसका अध्यात्म, रूप उसका अधिभूत और सूर्य उसका अधिदैवत कहा जाता है
adhibhūtaṃ tato rūpaṃ sūryas tatrādhidaivatam |
వాయుదేవుడు పలికెను—మూడవ భూతము ‘తేజస్సు’ అని చెప్పబడును. దాని అధ్యాత్మం నేత్రము, అధిభూతం రూపము, మరియు అక్కడ అధిదైవతం సూర్యుడు అని బోధించబడెను।
वायुदेव उवाच
It maps experience across three levels: the inner basis (adhyātma: the eye), the objective field (adhibhūta: form), and the presiding divine regulator (adhidaivata: the Sun) for the element tejas, showing how perception is ethically and metaphysically ordered rather than random.
Vāyu-deva is instructing by enumerating correspondences between elements, sense-faculties, their objects, and their presiding deities—here identifying form as the object-side and the Sun as the divine presider in relation to sight and tejas.