Adhyāya 42 — Mahābhūta–Indriya–Adhyātma-Vyavasthā
Brahmā’s Instruction on Elements and Faculties
सहि धाता विधाता च स प्रभु: सर्वतोमुख: । ह्ृदयं सर्वभूतानां महानात्मा प्रकाशते,वास्तवमें वही परमात्मा विष्णु, मित्र, वरुण, अग्नि, प्रजापति, धाता, विधाता, प्रभु, सर्वव्यापी, सम्पूर्ण प्राणियोंका हृदय तथा महान् आत्माके रूपमें प्रकाशित है
sa hi dhātā vidhātā ca sa prabhuḥ sarvatomukhaḥ | hṛdayaṁ sarvabhūtānāṁ mahānātmā prakāśate |
ఆయనే ధాతా, విధాతా; ఆయనే సర్వతోముఖ ప్రభువు. ఆయనే సమస్త ప్రాణుల హృదయంలో మహాత్మగా ప్రకాశిస్తాడు.
वायुदेव उवाच
The verse teaches the unity and omnipresence of the Supreme: the one Lord is the creator/ordainer and also the indwelling heart of all beings. Different divine names (Viṣṇu, Mitra, Varuṇa, Agni, Prajāpati) point to the same ultimate reality, encouraging reverence, ethical restraint, and inward awareness of the divine presence in all.
Vāyudeva is speaking in a doctrinal tone, identifying the supreme principle behind various Vedic deities and functions. The statement reframes many gods and cosmic roles as expressions of one all-pervading Lord who is also the inner Self of every creature.