Shloka 273
Adhyāya 42 — Mahābhūta–Indriya–Adhyātma-Vyavasthā
Brahmā’s Instruction on Elements and Faculties
अधिभूतं च कर्माणि शक्रस्तत्राधिदेवतम् । अध्यात्मतत्त्वको जाननेवाले पुरुष दोनों हाथोंको अध्यात्म बतलाते हैं। कर्म उनके अधिभूत और इन्द्र उनके अधिदेवता हैं
adhibhūtaṃ ca karmāṇi śakrastatrādhidaivatam | adhyātmatattvako jānanevāle puruṣa dvau hastau adhyātmaṃ batalāte haiṃ | karma teṣāṃ adhibhūtaṃ indra teṣām adhidaivatam ||
风神婆由说道：“诸业（karma）当知为阿底部陀（adhibhūta）——属败坏之物质现象之域；而在此域中，释迦罗（Śakra，即因陀罗 Indra）为主宰的阿底提婆塔（adhidevatā），以神力调御。通达我性真谛者，说两手属阿底耶特摩（adhyātma）——内在灵性之理。故而，行为归于物质之场，而因陀罗则为其神圣监护者。”
वायुदेव उवाच
Educational Q&A
The verse classifies experience into domains: the inner self (adhyātma), the material/phenomenal field where actions occur (adhibhūta), and the divine presiding power over that field (adhidaivata), here identified as Indra. Ethically, it frames action as operating within a governed cosmic order, while true understanding begins from the inner spiritual standpoint.
Vāyu is instructing the listener in a doctrinal mapping of body, action, and divine governance—explaining how certain bodily faculties (the two hands) are viewed in adhyātma terms, while deeds belong to the adhibhūta sphere and are overseen by Indra as adhidevatā.