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 |
风神说道：“在此义理中，香（气味）被宣说为‘依物’（adhibhūta，粗显之境），而伐由（Vāyu，风神）即为其‘依天’（adhidaivata，主宰之神）。”此教将嗅觉安置于三分之中：内在之根、外在之境、以及神明之调御，使听者知觉悟并非纵欲之门，而是依于法（dharma）的秩序。故就地大——第五粗大元素——鼻为‘依我’（adhyātma），香为‘依物’，风神为其‘依天’。
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.