Shloka 31
Adhyāya 42 — Mahābhūta–Indriya–Adhyātma-Vyavasthā
Brahmā’s Instruction on Elements and Faculties
अभिमानो<धिभूतं च रुद्रस्तत्राधिदेवतम् । सम्पूर्ण संसारको जन्म देनेवाला अहंकार अध्यात्म है और अभिमान उसका अधिभूत तथा रुद्र उसके अधिष्ठाता देवता हैं || ३० $ ।।
adhyātmaṁ buddhir ity āhuḥ ṣaḍindriya-vicāriṇī
伐由说道：“人们宣称，内在之理（adhyātma）即是 बुद्धि（buddhi，辨慧之智），她凭六根而思量抉择。”
वायुदेव उवाच
Educational Q&A
The verse teaches that adhyātma (the inner spiritual principle) is identified with buddhi, the discriminative intellect that evaluates and directs the functioning of the six senses; ethical agency rests in cultivated discernment.
Vāyudeva is explaining a doctrinal classification of inner faculties, defining adhyātma in terms of buddhi and describing its role as the deliberator over the six sense faculties.