Bhagavad Gita - Chapter 8 - Shloka (Verse) 4

Akshara Brahma Yoga – The Yoga of the Eternal God
Bhagavad Gita Chapter 8 Verse 4 - The Divine Dialogue

अधिभूतं क्षरो भावः पुरुषश्चाधिदैवतम्।
अधियज्ञोऽहमेवात्र देहे देहभृतां वर।।8.4।।

adhibhūtaṃ kṣaro bhāvaḥ puruṣaścādhidaivatam|
adhiyajño'hamevātra dehe dehabhṛtāṃ vara||8.4||

Translation

Adhibhuta (knowledge of the elements) pertains to My perishable Nature and the Purusha or the Soul is the Adhidaiva; I alone am the Adhiyajna here in this body, O best among the embodied (men).

हिंदी अनुवाद

हे देहधारियोंमें श्रेष्ठ अर्जुन ! क्षरभाव अर्थात् नाशवान् पदार्थको अधिभूत कहते हैं, पुरुष अर्थात् हिरण्यगर्भ ब्रह्माजी अधिदैव हैं और इस देहमें अन्तर्यामीरूपसे मैं ही अधियज्ञ हूँ।


Commentaries & Translations

Swami Ramsukhdas

व्याख्या --'अधिभूतं क्षरो भावः'--पृथ्वी जल तेज वायु और आकाश -- इन पञ्चमहाभूतोंसे बनी प्रतिक्षण परिवर्तनशील और नाशवान् सृष्टिको अधिभूत कहते हैं।'पुरुषश्चाधिदैवतम्'-- यहाँ 'अधिदैवत' (अधिदैव) पद आदिपुरुष हिरण्यगर्भ ब्रह्माका वाचक है। महासर्गके आदिमें भगवान्के संकल्पसे सबसे पहले ब्रह्माजी ही प्रकट होते हैं और फिर वे ही सर्गके आदिमें सब सृष्टिकी रचना करते हैं।
'अधियज्ञोऽहमेवात्र देहे देहभृतां वर'--हे देहधारियोंमें श्रेष्ठ अर्जुन इस देहमें अधियज्ञ मैं ही हूँ अर्थात् इस मनुष्यशरीरमें अन्तर्यामीरूपसे मैं ही हूँ (टिप्पणी प0 451.1)। भगवान्ने गीतामें 'हृदि सर्वस्य विष्ठितम्' (13। 17) 'सर्वस्य चाहं हृदि संनिविष्टः' (15। 15) 'ईश्वरः सर्वभूतानां हृद्देशेऽर्जुन तिष्ठति' (18। 61) आदिमें अपनेको अन्तर्यामीरूपसे सबके हृदयमें विराजमान बताया है।
'अहमेव अत्र (टिप्पणी प0 451.2) देहे'कहनेका तात्पर्य है कि दूसरी योनियोंमें तो पूर्वकृत कर्मोंका भोग होता है नये कर्म नहीं बनते पर इस मनुष्यशरीरमें नये कर्म भी बनते हैं। उन कर्मोंके प्रेरक अन्तर्यामी भगवान् होते हैं (टिप्पणी प0 451.3)। जहाँ मनुष्य रागद्वेष नहीं करता उसके सब कर्म भगवान्की प्रेरणाके अनुसार शुद्ध होते हैं अर्थात् बन्धनकारक नहीं होते और जहाँ वह रागद्वेषके कारण भगवान्की प्रेरणाके अनुसार कर्म नहीं करता उसके कर्म बन्धनकारक होते हैं। कारण कि राग और द्वेष मनुष्यके महान् शत्रु हैं (गीता 3। 34)। तात्पर्य यह हुआ कि भगवान्की प्रेरणासे कभी निषिद्धकर्म होते ही नहीं। श्रुति और स्मृति भगवान्की आज्ञा है -- 'श्रुतिस्मृती ममैवाज्ञे।' अतः भगवान् श्रुति और स्मृतिके विरुद्ध प्रेरणा कैसे कर सकते हैं नहीं कर सकते। निषिद्धकर्म तो मनुष्य कामनाके वशीभूत होकर ही करता है (गीता 3। 37)। अगर मनुष्य कामनाके वशीभूत न हो तो उसके द्वारा स्वाभाविक ही विहित कर्म होंगे जिनको अठारहवें सहज,स्वभावनियत कर्म नामसे कहा गया है।यहाँ अर्जुनके लिये 'देहभृतां वर' कहनेका तात्पर्य है कि देहधारियोंमें वही मनुष्य श्रेष्ठ है जो इस देहमें परमात्मा हैं -- ऐसा जान लेता है। ऐसा ज्ञान न हो तो भी ऐसा मान ले कि स्थूल सूक्ष्म और कारणशरीरके कणकणमें परमात्मा हैं और उनका अनुभव करना ही मनुष्यजन्मका खास ध्येय है। इस ध्येयकी सिद्धिके लिये परमात्माकी आज्ञाके अनुसार ही काम करना है।तीसरे और चौथे श्लोकमें जो ब्रह्म अध्यात्म कर्म अधिभूत अधिदैव और अधियज्ञका वर्णन हुआ है उसे समझनेमात्रके लिये जलका एक दृष्टान्त दिया जाता है। जैसे जब आकाश स्वच्छ होता है तब हमारे और सूर्यके मध्यमें कोई पदार्थ न दीखनेपर भी वास्तवमें वहाँ परमाणुरूपसे जलतत्त्व रहता है। वही जलतत्त्व भाप बनता है और भापके घनीभूत होनेपर बादल बनता है। बादलमें जो जलकण रहते हैं उनके मिलनेसे बूँदें बन जाती हैं। उन बूँदोंमें जब ठण्डकके संयोगसे घनता आ जाती है तब वे ही बूँदें ओले (बर्फ) बन जाती हैं -- यह जलतत्त्वका बहुत स्थूल रूप हुआ। ऐसे ही निर्गुणनिराकार ब्रह्म परमाणुरूपसे जलतत्त्व है अधियज्ञ (व्यापक विष्णु) भापरूपसे जल है अधिदैव (हिरण्यगर्भ ब्रह्मा) बादलरूपसे जल है अध्यात्म (अनन्त जीव) बूँदेंरूपसे जल है कर्म (सृष्टिरचनारूप कर्म) वर्षाकी क्रिया है और,अधिभूत (भौतिक सृष्टिमात्र) बर्फरूपसे जल है।
इस वर्णनका तात्पर्य यह हुआ कि जैसे एक ही जल परमाणु भाप बादल वर्षाकी क्रिया बूँदें और ओले(बर्फ) के रूपसे भिन्नभिन्न दीखता है पर वास्तवमें है एक ही। इसी प्रकार एक ही परमात्मतत्त्व ब्रह्म अध्यात्म कर्म अधिभूत अधिदैव और अधियज्ञके रूपसे भिन्नभिन्न प्रतीत होते हुए भी तत्त्वतः एक ही है। इसीको सातवें अध्यायमें 'समग्रम्' (7। 1) और 'वासुदेवः सर्वम्' (7। 19) कहा गया है।
तात्त्विक दृष्टिसे तो सब कुछ वासुदेव ही है (7। 19)। इसमें भी जब विवेकदृष्टिसे देखते हैं तब शरीरशरीरी प्रकृतिपुरुष -- ऐसे दो भेद हो जाते हैं। उपासनाकी दृष्टिसे देखते हैं तो उपास्य (परमात्मा) उपासक (जीव) और त्याज्य (प्रकृतिका कार्य -- संसार) -- ये तीन भेद हो जाते हैं। इन तीनोंको समझनेके लिये यहाँ इनके छः भेद किये गये हैं -- परमात्माके दो भेद -- ब्रह्म (निर्गुण) और अधियज्ञ (सगुण)।जीवके दो भेद -- अध्यात्म (सामान्य जीव जो कि बद्ध हैं) और अधिदैव (कारक पुरुष जो कि मुक्त हैं)।संसारके दो भेद -- कर्म (जो कि परिवर्तनका पुञ्ज है) और अधिभूत (जो कि पदार्थ हैं)।

  1. ब्रह्म
  2. अध्यात्म
  3. कर्म
  4. अधिभूत
  5. अधिदैव
  6. अधियज्ञ
    विशेष बात
    (1)सब संसारमें परमात्मा व्याप्त हैं --'मया ततमिदं सर्वम्' (9। 4) 'येन सर्वमिदं ततम्' (18। 46) सब संसार परमात्मामें है -- 'मयि सर्वमिदं प्रोतम्' (7। 7) सब कुछ परमात्मा ही हैं --'वासुदेवः सर्वम्' (7। 19) सब संसार परमात्माका है--'अहं हि सर्वयज्ञानां भोक्ता च प्रभुरेव च' (9। 24) 'भोक्तारं यज्ञतपसां सर्वलोकमहेश्वरम्' (5। 29) -- इस प्रकार गीतामें भगवान्के तरहतरहके वचन आते हैं। इन सबका सामञ्जस्य कैसे हो सबकी संगति कैसे बैठे इसपर विचार किया जाता है।
    संसारमें परमात्मप्राप्तिके लिये अपने कल्याणके लिये साधना करनेवाले जितने भी साधक (टिप्पणी प0 452) हैं वे सभी संसारसे छूटना चाहते हैं और परमात्माको प्राप्त करना चाहते हैं। कारण कि संसारके साथ सम्बन्ध रखनेसे सदा रहनेवाली शान्ति और सुख नहीं मिल सकता प्रत्युत सदा अशान्ति और दुःख ही मिलता रहता है -- ऐसा मनुष्योंका प्रत्यक्ष अनुभव है। परमात्मा अनन्त आनन्दके स्वरूप हैं वहाँ दुःखका लेश भी नहीं है -- ऐसा शास्त्रोंका कथन है और सन्तोंका अनुभव है।अब विचार यह करना है कि साधकको संसार तो प्रत्यक्षरूपसे दीखता है और परमात्माको वह केवल मानता है क्योंकि परमात्मा प्रत्यक्ष दीखते नहीं। शास्त्र और सन्त कहते हैं कि संसारमें परमात्मा हैं और परमात्मामें संसार है इसको मानकर साधक साधन करता है। उस साधनामें जबतक संसारकी मुख्यता रहती है तबतक परमात्माकी मान्यता गौण रहती है। साधन करतेकरते ज्योंज्यों परमात्माकी धारणा (मान्यता) मुख्य होती चली जाती है त्योंहीत्यों संसारकी मान्यता गौण होती चली जाती है। परमात्माकी धारणा सर्वथा मुख्य होनेपर साधकको यह स्पष्ट दीखने लग जाता है कि संसार पहले नहीं था और फिर बादमें नहीं रहेगा तथा वर्तमानमें जो है रूपसे दीखता है वह भी प्रतिक्षण अभावमें जा रहा है। जब संसार नहीं था तब भी परमात्मा थे जब संसार नहीं रहेगा तब भी परमात्मा रहेंगे और वर्तमानमें संसारके प्रतिक्षण अभावमें जाते हुए भी परमात्मा ज्योंकेत्यों विद्यमान हैं। तात्पर्य है कि संसारका सदा अभाव है और परमात्माका सदा भाव है। इस तरह जब संसारकी स्वतन्त्र सत्ताका सर्वथा अभाव हो जाता है तब सत्यस्वरूपसे सब कुछ परमात्मा ही हैं -- ऐसा वास्तविक अनुभव हो जाता है जिसके होनेसे साधक सिद्ध कहा जाता है। कारण कि संसारमें परमात्मा हैं और परमात्मामें संसार है -- ऐसी मान्यता संसारकी सत्ता माननेसे ही होती थी और संसारकी सत्ता साधकके रागके कारण ही दीखती थी। तत्त्वतः सब कुछ परमात्मा ही हैं।
    (2)सत् और असत् सब परमात्मा ही हैं --'सदसच्चाहम्' (9। 19) परमात्मा न सत् कहे जा सकते हैं और न असत् कहे जा सकते हैं -- 'न सत्तन्नासदुच्यते' (13। 12) परमात्मा सत् भी हैं असत् भी हैं और सत्असत् दोनोंसे परे भी हैं --'सदसत्तत्परं यत्' (11। 37)। इस प्रकार गीतामें भिन्नभिन्न वचन आते हैं। अब उनकी संगतिके विषयमें विचार किया जाता है।परमात्मतत्त्व अत्यन्त अलौकिक और विलक्षण है। उस तत्त्वका वर्णन कोई भी नहीं कर सकता। उस तत्त्वको इन्द्रियाँ मन और बुद्धि नहीं पकड़ सकते अर्थात् वह तत्त्व इन्द्रियाँ मन और बुद्धिकी परिधिमें नहीं आता। हाँ इन्द्रियाँ मन और बुद्धि उसमें विलीन हो सकते हैं। साधक उस तत्त्वमें स्वयं लीन हो सकता है उसको प्राप्त कर सकता है पर उस तत्त्वको अपने कब्जेमें अपने अधिकारमें अपनी सीमामें नहीं ले सकता।परमात्मतत्त्वकी प्राप्ति चाहनेवाले साधक दो तरहके होते हैं -- एक विवेकप्रधान और एक श्रद्धाप्रधान अर्थात् एक मस्तिष्कप्रधान होता है और एक हृदयप्रधान होता है। विवेकप्रधान साधकके भीतर विवेककी अर्थात् जाननेकी मुख्यता रहती है और श्रद्धाप्रधान साधकके भीतर माननेकी मुख्यता रहती है। इसका तात्पर्य यह नहीं है कि विवेकप्रधान साधकमें श्रद्धा नहीं रहती और श्रद्धाप्रधान साधकमें विवेक नहीं रहता प्रत्युत यह तात्पर्य है कि विवेकप्रधान साधकमें विवेककी मुख्यता और साथमें श्रद्धा रहती है तथा श्रद्धाप्रधान साधकमें श्रद्धाकी मुख्यता और साथमें विवेक रहता है। दूसरे शब्दोंमें जाननेवालोंमें मानना भी रहता है और माननेवालोंमें जानना भी रहता है। जाननेवाले जानकर मान लेते हैं और माननेवाले मानकर जान लेते हैं। अतः किसी भी तरहके साधकमें किञ्चिन्मात्र भी कमी नहीं रहती।साधक चाहे विवेकप्रधान हो चाहे श्रद्धाप्रधान हो पर साधनमें उसकी अपनी रुचि श्रद्धा विश्वास और योग्यताकी प्रधानता रहती है। रुचि श्रद्धा विश्वास और योग्यता एक साधनमें होनेसे साधक उस तत्त्वको जल्दी समझता है। परन्तु रुचि और श्रद्धाविश्वास होनेपर भी वैसी योग्यता न हो अथवा योग्यता होनेपर भी वैसी रुचि और श्रद्धाविश्वास न हो तो साधकको उस साधनमें कठिनता पड़ती है। रुचि होनेसे मन स्वाभाविक लग जाता है श्रद्धाविश्वास होनेसे बुद्धि स्वाभाविक लग जाती है और योग्यता होनेसे बात ठीक समझमें आ जाती है।विवेकप्रधान साधक निर्गुणनिराकारको पसंद करता है अर्थात् उसकी रुचि निर्गुणनिराकारमें होती है। श्रद्धाप्रधान साधक सगुणसाकारको पसंद करता है अर्थात् उसकी रुचि सगुणसाकारमें होती है। जो निर्गुणनिराकारको पसंद करता है वह यह कहता है कि परमात्मतत्त्व न सत् कहा जा सकता है और न असत् कहा जा सकता है। जो सगुणसाकारको पसंद करता है तो वह कहता है कि परमात्मा सत् भी हैं असत् भी हैं और सत्असत्से परे भी हैं।तात्पर्य यह हुआ कि चिन्मयतत्त्व तो हरदम ज्योंकात्यों ही रहता है और जड असत् कहलानेवाला संसार निरन्तर बदलता रहता है। जब यह चेतन जीव बदलते हुए संसारको महत्त्व देता है उसके साथ सम्बन्ध जोड़ लेता है तब यह जन्ममरणके चक्करमें घूमता रहता है। परन्तु जब यह जडतासे सर्वथा सम्बन्धविच्छेद कर लेता है तब इसको स्वतःसिद्ध चिन्मयतत्त्वका अनुभव हो जाता है। विवेकप्रधान साधक विवेकविचारके द्वारा जडताका त्याग करता है। जडताका त्याग होनेपर चिन्मयतत्त्व अवशेष रहता है अर्थात् नित्यप्राप्त तत्त्वका अनुभव हो जाता है। श्रद्धाप्रधान साधक केवल भगवान्के ही सम्मुख हो जाता है जिससे वह जडतासे विमुख होकर भगवान्को प्रेमपूर्वक प्राप्त कर लेता है। विवेकप्रधान साधक तो सम शान्त सत्घन चित्घन आनन्दघन तत्त्वमें अटल स्थित होकर अखण्ड आनन्दको प्राप्त होता है पर श्रद्धाप्रधान साधक भगवान्के साथ अभिन्न होकर प्रेमके अनन्त प्रतिक्षण वर्धमान आनन्दको प्राप्त कर लेता है।इस प्रकार दोनों ही साधकोंको जडतासे सर्वथा सम्बन्धविच्छेदपूर्वक चिन्मयतत्त्वकी प्राप्ति हो जाती है और,सत्असत् अर्थात् सब कुछ परमात्मा ही हैं -- ऐसा अनुभव हो जाता है।
    सम्बन्ध --दूसरे श्लोकमें अर्जुनका सातवाँ प्रश्न था कि अन्तकालमें आप कैसे जाननेमें आते हैं इसका उत्तर भगवान् आगेके श्लोकमें देते हैं।

Sri Harikrishnadas Goenka

जो प्राणिमात्रको आश्रित किये होता है उसका नाम अधिभूत है। वह कौन है क्षर -- जो कि क्षय होता है ऐसा विनाशी भाव यानी जो कुछ भी उत्पत्तिशील पदार्थ हैं वे सबकेसब अधिभूत हैं। पुरुष अर्थात् जिससे यह सब जगत् परिपूर्ण है अथवा जो शरीररूप पुरमें रहनेवाला होनेसे पुरुष कहलाता है वह सब प्राणियोंके इन्द्रियादि करणोंका अनुग्राहक सूर्यलोकमें रहनेवाला हिरण्यगर्भ अधिदैवत है। यज्ञ ही विष्णु है इस श्रुतिके अनुसार सब यज्ञोंका अधिष्ठाता जो विष्णुनामक देवता है वह अधियज्ञ है। हे देहधारियोंमें श्रेष्ठ अर्जुन इस देहमें जो यज्ञ है उसका अधिष्ठाता वह विष्णुरूप अधियज्ञ मैं ही हूँ। यज्ञ शरीरसे ही सिद्ध होता है अतः यज्ञका शरीरसे नित्य सम्बन्ध है इसलिये वह शरीरमें रहनेवाला माना जाता है।

Sri Anandgiri

Now He answers the three questions—with "Adhibhutam". The answer to "And what is said to be Adhibhuta?" is "Adhibhuta is the perishable existence (Ksharo bhavah)." There, repeating the word 'Adhibhuta', he states the denoted meaning—with "Adhibhutam" etc. Since it is impossible to know it well without indication, he points it out through a question—"Ko'sau" (Who is that). To say that "All effects merely are included here," he clarifies the stated meaning itself—with "Yatkinchit" (Whatever).

In the question "What is Adhidaiva?", the answer is "And Purusha" etc.; there, repeating the word 'Purusha', he presents its primary meaning—with "Purushah". He states another possible meaning of the same—"Puri shayanad va" (Or due to sleeping in the city/body). Having attained the Cosmic Body (Vairaja), he who is situated inside deities like the Solar orb etc., the Subtle Self (Lingatma), the favorer of individual instruments (senses)—is the meaning of the word 'Purusha' here; and he is 'Adhidaivata'—he clarifies this with "Aditya" (Sun) etc.

Resolving the question "How is Adhiyajna?" etc., he states the meaning of the word 'Adhiyajna'—with "Adhiyajnah". "How can the word Adhiyajna apply to the stated Deity?"—anticipating this, following the Shruti, he says—"Yajno vai" (Sacrifice is indeed Vishnu). The Supreme Deity alone is spoken of by the word Adhiyajna. And He should be understood as absolutely non-different from the presence of Brahman—he says this with "Sa hi Vishnuh" (For He is Vishnu).

The ground of scriptural dealing is referred to as "Atra" (Here). Or, due to co-referentiality with "Deha" (Body), the explanation of "Atra" is "Asmin" (In this). "Is Adhiyajna outside or inside the body?"—so that this doubt may not arise, he says "Dehe" (In the body). (Objection) "Now, since Sacrifice does not have the body as its locus, how is the nature of being the presiding deity of such Sacrifice intended by the Lord (as being in the body)?" To this he says "Yajno hi" (For Sacrifice...). By this (connection with body), His being distinct from Intellect etc. is stated, this should be noted. For the Supreme Deity, termed Adhiyajna in the shown manner, is not capable of making one feel His inclusion in Intellect etc. (He is beyond them).

"They bear bodies"—thus 'Dehabhritah', all living beings; among them indeed 'Vara' means Best. It is indeed proper that Arjuna, holding dialogue directly with the Lord every moment, is the best of all.

Sri Dhanpati

He gives the answer to the fourth question, "And what is declared as Adhibhuta?"—with "Adhibhutam" etc. That which exists presiding over "Bhuta"—meaning the aggregate of living beings—is "Adhibhuta." "Ksharo bhavah"—"Ksharati" (that which perishes) is "Kshara"; "Bhava" means perishable existence; the meaning is whatever generated object exists.

He gives the answer to the fifth question, "What is called Adhidaiva?"—"Purushashchadhidaivatam." "By him, all this is filled (purnam)," hence Purusha; or "Because of resting (shayanat) in all cities (purishu i.e., bodies)," hence Purusha. The "Hiranyagarbha" residing within the Sun, the favorer of the senses of all beings, is "Adhidaivata." Because he favours the aggregate of senses like the eye by presiding over the deities like the Adityas, he is called Adhidaivata.

"Who is Adhiyajna and how is he here in this body, O Madhusudana?"—He gives the answer to this sixth question with "Adhiyajnah" etc. Since the sacrifice is to be produced by the body, it is inherent (samavayi) in the body. Therefore, the body becomes its substratum (adhikarana). In this body, "Adhiyajna" is the deity presiding over all sacrifices, named Vishnu. As per the Shruti, "Sacrifice is indeed Vishnu."

"That Adhiyajna, Vishnu, is I Myself"—by this very statement, the intermediate question regarding the mode, "How?", is also answered. [Meaning:] Adhiyajna is to be understood in this body as distinct from the intellect etc., but non-different from the Supreme Self.

Those who bear bodies are "Dehabhritah"; the "Vara" (Best) among all those living beings—this is the address to him—"O Best of the embodied." And it is said by the commentators on the Bhashya: Arjuna, who holds a conversation with the Lord at every moment, possesses superiority over all living beings. Or, the address is to indicate: "Being the best of the embodied, you are worthy to know Me who am of such nature."

Sri Madhavacharya

Presiding over "Bhutas"—meaning Jivas with bodies—is "Adhibhuta." "Ksharo bhavah" means the perishable effect-entity. Even though it is included within the Unmanifest (Avyakta), there is indeed destruction characterized as "becoming otherwise" for that too. And that has been stated—"The Unmanifest merges completely into the Actionless in the Supreme Sky." And "O best of the twice-born, the Unmanifest was born, possessing the three Gunas." And in the Skanda Purana, "The birth of the Unmanifest is indeed a modification."

Because of resting (shayanat) in the city (puri), it is "Purusha," i.e., the Jiva; and that is Sankarshana or Brahma. He presides over all gods as their lord, hence "Adhidaivata"; or, he is situated in the jurisdiction of the gods. Due to being the enjoyer of all sacrifices etc., He is "Adhiyajna." To remove the fame that Adhiyajna is "another," like Agni etc., the qualification "in the body" is given.

[Supported by Gita verses:] "The enjoyer of sacrifices and austerities" (5.29); "The knowers of the three Vedas [worship] Me" (9.20); "Those who are devotees of other gods" (9.23). And from texts like "Under the mighty rule of this Imperishable... O Gargi, men give, and the gods praise the sacrificer" (Brihadaranyaka Up. 3.8.9). And the resolution in the Mokshadharma: "For him where is the permanent heaven? Where is the state of beatitude?" etc. If Adhiyajna-hood is established by His being the enjoyer etc., why was the answer to "How" not stated separately? [Answer:] As the form situated in the bodies of all living beings, He is "Sadhiyajna" (associated with Adhiyajna). "Atra" (Here) is to exclude His own body (Sva-deha). For therein (in His own form), the Controllership of the Lord does not exist separately.

The "Brahman" mentioned here is not different from the Lord. Having said "Te Brahma" (7.29), and due to the reference "Those who know Me with Adhibhuta and Adhidaiva and with Adhiyajna" (7.30), and since the question belongs to that very context. Since "Sadhiyajnam" (With Adhiyajna) implies a perception of difference, "Adhiyajno'ham" (I am Adhiyajna) is said to remove that. Because of the fame of non-difference in "Mam" (Me), the answer was given simply as "Aksharam."

And it is said in the Gita Kalpa—"The forms of Vishnu situated in the body are called Adhiyajna. Karma belongs to the Lord for the purpose of creation, and that is called Will (Iccha) etc. Adhibhuta is called inert (jada), Adhyatma is called Jiva. Adhidaiva is Hiranyagarbha, or also the deity Sankarshana. Brahman is the God Narayana, the Lord of the lords of all gods." Or, whatever is apparent [to the reader], all that is not contradictory here.

And in the Skanda Purana—"That situated in the jurisdiction of self-identification (atma-abhimana) is called Adhyatma. External to the body, being 'without' (distinct?), due to extreme externality is Adhidaivata; all that goes under the jurisdiction of gods. That which goes under the jurisdiction of the great elements, its cause and effect, is Adhibhuta, due to proximity." And in the Maha-Kurma—"Adhyatma is that which extends up to the body and is the benefactor of the Self alone. That which acts as a benefactor to embodied living beings (is Adhyatma). But Adhibhuta extends up to Maya; Adhidaivata belongs to the gods.

Sri Neelkanth

"Ksharo bhavah"—meaning a generated thing, which constitutes the fruit of action and the means of that action—is called "Adhibhuta."

"Adhidaivata" is the "Purusha"—he who "dwells in all cities (purshu vasati)," hence the favorer of all senses, the Self of all deities, Hiranyagarbha.

"Adhiyajna" is the presiding deity of the sacrifice, Vishnu, the Inner Controller; He is I Myself, in this body. "Atra" means in this body. O Best of the embodied.

Sri Ramanuja

Designated as what is to be known by seekers of Lordship (Aishvarya), "Adhibhuta" is the "Ksharo bhavah" (Perishable existence); existing in elements like Ether etc., a specific modification of that, of perishing nature, distinct sound-touch etc., with support; distinct sound, touch, form, taste, and smell with their supports are attainable by seekers of Lordship; (hence) they are to be contemplated by them.

And "Purusha" is "Adhidaivata"; the Purusha designated by the word Adhidaivata is Adhidaivata; existing above the deities; existing above all deities beginning with Indra, Prajapati etc.; the Purusha who is the enjoyer of sound etc. which are distinct from the class of objects enjoyable by Indra, Prajapati etc.; and that state of enjoyership is to be contemplated as attainable by seekers of Lordship.

"Adhiyajna"—I alone, designated by the word Adhiyajna, I alone am Adhiyajna; existing as the one to be worshipped by sacrifices; "Atra"—in Indra etc. who are My bodies, situated as the Self, I alone am to be worshipped by sacrifices—thus at the time of performance of daily and occasional rites like Mahayajnas etc., this is to be contemplated by the three (types of) qualified aspirants.

This also is common to the three—

Sri Sridhara Swami

The Blessed Lord speaks the answer in the order of the questions — with the three verses beginning with "Aksharam." Here, in the verse from the Bhagavatam [1.2.11] — "The knowers of Truth call that Truth, which is non-dual Knowledge, by the names Brahman, Paramatma, and Bhagavan" — it is propounded that Brahman is the Akshara, Unmanifest, of immeasurable bliss (aganitanandaka); Paramatma is He whose limbs are visible through Sattva, a portion of manifest bliss; and Bhagavan Purushottama is He whose limbs are visible, who is Attributeless (Nirguna) and Eternal Bliss (Sadananda).

That which is designated as "Brahman" is the Supreme, Primary, Excellent "Akshara"; "Na ksharati" (it does not perish), hence Akshara; it is the Knower of the Field (Kshetrajna), the root of the aggregate (Samashti) and the individual (Vyashti), the Immutable (Kutastha), of measurable bliss (ganitanandaka), of the form of Adhyatma. Although non-different from the Lord, it is spoken of separately because it is the Abode (Dhama) of the Lord—this will be stated later.

And as in the Satvata Tantra — "They know three forms of Vishnu known as Purusha: The first is the creator of Mahat (Great Principle), the second is situated in the Egg (Universe), the third is situated in all beings; knowing them, one is liberated" — thus, it should be understood that the first is Akshara, the second is the aggregate form (Samashti), and the third is the individual soul form (Vyashti-Jiva).

"Adhyatma" is the "Svabhava"—the subtle entity consisting of sixteen parts (kalas), having senses and mind, which is perceived in the self. "Bhuta..." — The "Bhava" (state/product) of the five elements is the physical body; the "Visarga" (discharge) which causes the "Udbhava" (origin) of that (causing origin through Bhava i.e., latent impression/Vasana)—which is the meaning of the word "Karma" propounded by the Shruti "The oblation cast into the fire reaches the sun completely..." and "In the fifth oblation the waters become designated as Man" [Chhan. Up. 5.3.3]—because its nature is specifically creation.

Thus, the objects to be known of the previous (questions) have been decided.

Sri Vedantadeshikacharya Venkatanatha

"Specified as what is to be known by seekers of Lordship (Aishvarya)"—this phrase should be supplied to Adhidaivata also. Following the etymology of the word Adhibhuta-Kshara, he explains with "Viyadadi" (Ether/Sky etc.). The word "Viyat-adi" is used here to exclude the word 'Bhuta' (element/being) from referring to living beings (Jantu). To include both the state of sound etc. and the possessor of that state—both being objects of enjoyment—by the word 'Kshara', the etymology is given as "Ksharana-svabhava" (of perishing nature). Meaning perishable. Regarding "Vilakshana" (Distinct/Extraordinary)—"From the class of objects enjoyable by Indra, Prajapati etc."—this statement which will be said later should be seen here also. And such distinctness is due to being of the form of enjoyment born of the specific will of the Supreme Lord who is pleased by His own extraordinary Bhakti Yoga. He shows the reason for this being worthy of being known—with "Vilakshanah" (Distinct). "Ksharo bhavah" (Perishable existence)—the singular number is with the intention of the class (genus); this is the purport. Because of being attainable (prapya); this is the meaning.

To remove the delusion of conventional meaning (rudhi) in the word Adhidaivata, he says "Adhidaivata-shabda-nirdishtah" (Designated by the word Adhidaivata). Its derivation is "Daivatopari-vartamanam" (Existing above the deity). "Devatopari" is a compound with the general genitive case. He states the restriction of the word 'Daivata' here from the Lord of All, and its pervasion into other deities—with "Indra" etc. 'Existing above' here is not merely regarding place etc., but also due to the excellence of enjoyment—with this intention he says "Indra..." up to "Purusha".

(Objection) "Now, another Purusha is not intended here; the contemplation of the Purusha as one's own Self is common to other aspirants (seekers of Kaivalya) also; so what is the distinction here?" To this he says "Sa cha" (And that). Neither is the pure essential nature to be contemplated here, nor is the 'rejectability' (heyatva) to be conceived even in the impure state. And the designation by the word Purusha here is principally regarding the state/mood (of enjoyership); this is the purport.

"Ahameva" (I alone)—is the answer to the question "Who?". He explains that it is the answer to the question "How?" and what is intended by it—with "Adhiyajnah". One related to the Sacrifice is Adhiyajna. And there, the relationship of the Lord of All is as the Worshipable; thus he says "Existing as the Worshipable by sacrifices." "Indeed Indra etc. are heard as the worshipable ones there; so how is it said 'I alone'?"—the answer to this is what is intended by "Atra dehe" (Here in the body); he shows this with "Atrendradau" (Here in Indra etc.).

Since it is said by the Lord "I alone am the Adhiyajna here in the body," it appears to refer to that body (of the Jiva). And that body of the Lord—due to the context of sacrifice which expects a deity to be worshipped, according to "Yaja in the sense of worship of Deva" (Dhatupatha 1.1027)—is Indra etc. alone; with this intention "Indradau" (In Indra etc.) is said. He reminds of what was said earlier as "Whichever body" (7.21)—with "Mama dehabhuta" (Being My body). Indeed, by karma an insentient substance becomes the body of someone; not so here; the bodiness is occasional (assumed at will); to make this known, the usage is "Dehabhuta" (Became body/Being body). To exclude mere Indra etc. who are the bodies, the restriction "Ahameva" (I alone) is used. Or to make known that it is not a different reality like the previously mentioned Brahman, Adhyatma, Karma, Adhibhuta, and Adhidaiva. And the Shruti says "Vishnu is all deities." By this, the answer to the question "How?" is also given. Because He is worshipable as qualified by those respective forms. By "Dehabhritam vara" (O best of the embodied), the possession of body and senses etc. abounding in Sattva suitable for spiritual contemplation, and its being an illustration for His own possession of supernatural bodies like Indra etc., are intended.

That such knowledge of Adhiyajna is entered into the performance (anushthana), and is not merely helpful to it, and is not the subject only for the seeker of Lordship—he shows with "Iti mahayajna" (Thus Mahayajna...). To indicate the obligatory nature for all three (types of aspirants) to avoid unfitness etc. caused by non-performance, "Nitya-naimittika" (Daily and occasional rites) is mentioned.

Swami Chinmayananda

परम अक्षर तत्त्व ब्रह्म है ब्रह्म शब्द उस अपरिवर्तनशील और अविनाशी तत्त्व का संकेत करता है जो इस दृश्यमान जगत् का अधिष्ठान है। वही आत्मरूप से शरीर मन और बुद्धि को चैतन्य प्रदान कर उनके जन्म से लेकर मरण तक के असंख्य परिवर्तनों को प्रकाशित करता है।ब्रह्म का ही प्रतिदेह में आत्मभाव अध्यात्म कहलाता है। यद्यपि परमात्मा स्वयं निराकार और सूक्ष्म होने के कारण सर्वव्यापी है तथापि उसकी सार्मथ्य और कृपा का अनुभव प्रत्येक भौतिक शरीर में स्पष्ट होता है। देह उपाधि से मानो परिच्छिन्न हुआ ब्रह्म जब उस देह में व्यक्त होता है तब उसे अध्यात्म कहते हैं। श्री शंकाचार्य इसे स्पष्ट करते हुए लिखते हैं प्रतिदेह में प्रत्यगात्मतया प्रवृत्त परमार्थ ब्रह्म अध्यात्म कहलाता है।मात्र उत्पादन ही कर्म नही है। उत्पादन की मात्रा में वृद्धि करने का आदेश दिया जा सकता है तथा केवल अधिक परिश्रम से उसे सम्पादित भी किया जा सकता है। यहाँ प्रयुक्त कर्म शब्द का तात्पर्य और अधिक गम्भीर सूक्ष्म और दिव्य है। बुद्धि में निहित वह सृजन शक्ति वह सूक्ष्म आध्यात्मिक शक्ति जिसके कारण बुद्धि निर्माण कार्य में प्रवृत्त होकर विभिन्न भावों का निर्माण करती है कर्म नाम से जानी जाती है। अन्य सब केवल स्वेद और श्रम है अर्जन और अपव्यय है स्मिति और गायन है सुबकन और रुदन है।नश्वर भाव अधिभूत है अक्षर तत्त्व के विपरीत क्षर प्राकृतिक जगत् है जिसके माध्यम से आत्मा की चेतनता व्यक्त होने से सर्वत्र शक्ति और वैभव के दर्शन होते हैं। क्षर और अक्षर में उतना ही भेद है जितना इंजिन और वाष्प में रेडियो और विद्युत् में। संक्षेप में सम्पूर्ण दृश्यमान जड़ जगत् क्षर अधिभूत है। अध्यात्म दृष्टि से क्षर उपाधियाँ हैं शरीर इन्द्रियाँ मन और बुद्धि। पुरुष अधिदैव है। पुरुष का अर्थ है पुरी में शयन करने वाला अर्थात् देह में वास करने वाला। वेदान्तशास्त्र के अनुसार प्रत्येक इन्द्रिय मन और बुद्धि का अधिष्ठाता देवता है उनमें इन उपाधियों के स्वविषय ग्रहण करने की सार्मथ्य है। समष्टि की दृष्टि से शास्त्रीय भाषा में इसे हिरण्यगर्भ कहते हैं।इस देह में अधियज्ञ मैं हूँ वेदों के अनुसार देवताओं के उद्देश्य से अग्नि में आहुति दी जाने की क्रिया यज्ञ कहलाती है। अध्यात्म (व्यक्ति) की दृष्टि से यज्ञ का अर्थ है विषय भावनाएं एवं विचारों का ग्रहण। बाह्य यज्ञ के समान यहाँ भी जब विषय रूपी आहुतियाँ इन्द्रियरूपी अग्नि में अर्पण की जाती हैं तब इन्द्रियों का अधिष्ठाता देवता (ग्रहण सार्मथ्य) प्रसन्न होता है जिसके अनुग्रह स्वरूप हमें फल प्राप्त होकर अर्थात् तत्सम्बन्धित विषय का ज्ञान होता है। इस यज्ञ का सम्पादन चैतन्य आत्मा की उपस्थिति के बिना नहीं हो सकता। अत वही देह में अधियज्ञ कहलाता है।भगवान् श्रीकृष्ण द्वारा यहाँ दी गयी परिभाषाओं का सूक्ष्म अभिप्राय या लक्ष्यार्थ यह है कि ब्रह्म ही एकमात्र पारमार्थिक सत्य है और शेष सब कुछ उस पर भ्रान्तिजन्य अध्यास है। अतः आत्मा को जानने का अर्थ है सम्पूर्ण जगत् को जानना। एक बार अपने शुद्ध स्वरूप को पहचानने के पश्चात् वह ज्ञानी पुरुष कर्तव्य अकर्तव्य और विधिनिषेध के समस्त बन्धनों से मुक्त हो जाता है। कर्म करने अथवा न करने में वह पूर्ण स्वतन्त्र होता है।जो पुरुष इस ज्ञान में स्थिर होकर अपने व्यक्तित्व के शारीरिक मानसिक एवं बौद्धिक स्तरों पर क्रीड़ा करते हुए आत्मा को देखता है वह स्वाभाविक ही स्वयं को उस दिव्य साक्षी के रूप में अनुभव करता है जो स्वइच्छित अनात्म बन्धनों की तिलतिल हो रही मृत्यु का भी अवलोकन करता रहता है।अन्तकाल में आपका स्मरण करता हुआ जो देहत्याग करता है उसकी क्या गति होती है

Sri Abhinavgupta

He gives the answer to the fourth question, "And what is declared as Adhibhuta?"—with "Adhibhutam" etc. That which exists presiding over "Bhuta"—meaning the aggregate of living beings—is "Adhibhuta." "Ksharo bhavah"—"Ksharati" (that which perishes) is "Kshara"; "Bhava" means perishable existence; the meaning is whatever generated object exists.

He gives the answer to the fifth question, "What is called Adhidaiva?"—"Purushashchadhidaivatam." "By him, all this is filled (purnam)," hence Purusha; or "Because of resting (shayanat) in all cities (purishu i.e., bodies)," hence Purusha. The "Hiranyagarbha" residing within the Sun, the favorer of the senses of all beings, is "Adhidaivata." Because he favours the aggregate of senses like the eye by presiding over the deities like the Adityas, he is called Adhidaivata.

"Who is Adhiyajna and how is he here in this body, O Madhusudana?"—He gives the answer to this sixth question with "Adhiyajnah" etc. Since the sacrifice is to be produced by the body, it is inherent (samavayi) in the body. Therefore, the body becomes its substratum (adhikarana). In this body, "Adhiyajna" is the deity presiding over all sacrifices, named Vishnu. As per the Shruti, "Sacrifice is indeed Vishnu." "That Adhiyajna, Vishnu, is I Myself"—by this very statement, the intermediate question regarding the mode, "How?", is also answered. [Meaning:] Adhiyajna is to be understood in this body as distinct from the intellect etc., but non-different from the Supreme Self.

Those who bear bodies are "Dehabhritah"; the "Vara" (Best) among all those living beings—this is the address to him—"O Best of the embodied." And it is said by the commentators on the Bhashya: Arjuna, who holds a conversation with the Lord at every moment, possesses superiority over all living beings. Or, the address is to indicate: "Being the best of the embodied, you are worthy to know Me who am of such nature."

Sri Jayatritha

Presiding over "Bhutas"—meaning Jivas with bodies—is "Adhibhuta." "Ksharo bhavah" means the perishable effect-entity.

Even though it is included within the Unmanifest (Avyakta), there is indeed destruction characterized as "becoming otherwise" for that too. And that has been stated—"The Unmanifest merges completely into the Actionless in the Supreme Sky." And "O best of the twice-born, the Unmanifest was born, possessing the three Gunas." And in the Skanda Purana, "The birth of the Unmanifest is indeed a modification."

Because of resting (shayanat) in the city (puri), it is "Purusha," i.e., the Jiva; and that is Sankarshana or Brahma. He presides over all gods as their lord, hence "Adhidaivata"; or, he is situated in the jurisdiction of the gods.

Due to being the enjoyer of all sacrifices etc., He is "Adhiyajna."

To remove the fame that Adhiyajna is "another," like Agni etc., the qualification "in the body" is given. [Supported by Gita verses:] "The enjoyer of sacrifices and austerities" (5.29); "The knowers of the three Vedas [worship] Me" (9.20); "Those who are devotees of other gods" (9.23). And from texts like "Under the mighty rule of this Imperishable... O Gargi, men give, and the gods praise the sacrificer" (Brihadaranyaka Up. 3.8.9). And the resolution in the Mokshadharma: "For him where is the permanent heaven? Where is the state of beatitude?" etc.

If Adhiyajna-hood is established by His being the enjoyer etc., why was the answer to "How" not stated separately?

[Answer:] As the form situated in the bodies of all living beings, He is "Sadhiyajna" (associated with Adhiyajna). "Atra" (Here) is to exclude His own body (Sva-deha). For therein (in His own form), the Controllership of the Lord does not exist separately.

The "Brahman" mentioned here is not different from the Lord. Having said "Te Brahma" (7.29), and due to the reference "Those who know Me with Adhibhuta and Adhidaiva and with Adhiyajna" (7.30), and since the question belongs to that very context. Since "Sadhiyajnam" (With Adhiyajna) implies a perception of difference, "Adhiyajno'ham" (I am Adhiyajna) is said to remove that. Because of the fame of non-difference in "Mam" (Me), the answer was given simply as "Aksharam."

And it is said in the Gita Kalpa—"The forms of Vishnu situated in the body are called Adhiyajna. Karma belongs to the Lord for the purpose of creation, and that is called Will (Iccha) etc. Adhibhuta is called inert (jada), Adhyatma is called Jiva. Adhidaiva is Hiranyagarbha, or also the deity Sankarshana. Brahman is the God Narayana, the Lord of the lords of all gods." Or, whatever is apparent [to the reader], all that is not contradictory here. And in the Skanda Purana—"That situated in the jurisdiction of self-identification (atma-abhimana) is called Adhyatma. External to the body, being 'without' (distinct?), due to extreme externality is Adhidaivata; all that goes under the jurisdiction of gods. That which goes under the jurisdiction of the great elements, its cause and effect, is Adhibhuta, due to proximity." And in the Maha-Kurma—"Adhyatma is that which extends up to the body and is the benefactor of the Self alone. That which acts as a benefactor to embodied living beings (is Adhyatma). But Adhibhuta extends up to Maya; Adhidaivata belongs to the gods.

Sri Madhusudan Saraswati

"Ksharo bhavah"—meaning a generated thing, which constitutes the fruit of action and the means of that action—is called "Adhibhuta."

"Adhidaivata" is the "Purusha"—he who "dwells in all cities (purshu vasati)," hence the favorer of all senses, the Self of all deities, Hiranyagarbha.

"Adhiyajna" is the presiding deity of the sacrifice, Vishnu, the Inner Controller;

He is I Myself, in this body.

"Atra" means in this body.

O Best of the embodied.

Sri Purushottamji

Having thus spoken the answers regarding Brahman, Adhyatma, and Karma, He speaks the answers regarding Adhibhuta etc.—with "Adhibhutam" etc. "Ksharo bhavah"—the perishable body; that which is endowed with the state of destruction (nasha-bhava) due to the excess of agony (tapa) from separation (viprayoga) from the Lord is "Adhibhuta"; because it exists presiding over the Jiva alone, it is Adhibhuta. The purport is: In His own part (sva-amsha) which has been manifested for the sake of servitude (dasya), it (the body) is displayed for the sake of the agony of separation; hence it is called so.

"Cha" (And again). "Purusha"—the sentiment (bhava) consisting of Rasa existing as the "Purusha" in the heart of My Jiva is "Adhidaiva." Since it exists presiding over the "sentiment of divine play" (kridatmaka-bhava), and is the root form of all, it is called so; this is the purport.

Moreover, "O Best of the embodied"—O you who are endowed with the capacity useful for My service! "Atra"—in this world or in the body; for the sake of the body, for the increase of what is useful for service, He is "Adhiyajna"—who is of the nature of actions like sacrifice and is the promoter of them; this is the meaning.

Sri Shankaracharya

"Adhibhuta"—that which exists presiding over the aggregate of living beings. Who is that "Kshara"? "Ksharati" (that which perishes) is Kshara, meaning the perishable entity; the meaning is whatever generated object exists.

"Purusha"—"By Him all this is filled (purnam)," hence Purusha; or because of resting (shayanat) in the city (puri i.e., body), He is Purusha. The "Hiranyagarbha" residing within the Sun, the favorer of the organs of all beings, is "Adhidaivata."

"Adhiyajna"—the deity identifying with all sacrifices, named Vishnu, based on the Shruti "Sacrifice is indeed Vishnu."

That Vishnu is indeed I Myself. "Atra"—in this body, whatever sacrifice exists, I am the Adhiyajna of that. Since the sacrifice is to be performed by the body, it is inherent (samavayi) in the body; thus the body becomes its substratum, (O) Best of the embodied.

Sri Vallabhacharya

He explains the subsequent terms—with "Adhibhutam". The previously mentioned "Adhibhuta" is "Ksharo bhavah" (Perishable existence); presided over by elements, of perishing nature, material substance; from 'You' etc. up to the Virat (Cosmic body). Moreover "Purusha"—the Jiva—here is the Self; everywhere exists "Adhidaivata"—(Adhidaivata of all)—the common enjoyer of sound etc. By "Cha" (and), presiding deities like the Sun etc. are included. That state of enjoyership is to be contemplated by the knowers of the Inner Ruler of the Purusha (knowers of Purushottama) as uniform everywhere (as accessible to all).

"Adhiyajno'ham" (I am Adhiyajna)—that regarding which you asked "Who is Adhiyajna?"—that is I, the Presider over sacrifices, the Whole (Avayavi), and the form of the Supreme Self worshipped by sacrifices.

He states the answer to "How in this body?"—with "Atra dehe" (Here in the body)—situated in the body of all beings as their Inner Ruler. As stated in Bhagavatam (2.10.9): "That which is called Adhyatmika (pertaining to self), that very one is Adhidaivika (pertaining to deity); that which is the separation/support of both there, is remembered as Adhibhautika. If we do not perceive one in the absence of the other; he who knows the triad there is the Self, [the Support of His own support], Self-supported, Supreme"—thus.

"O best of the embodied"—just as among embodied beings some are knowledgeable (attached?), some ignorant (unattached?); so am I the Knower (Unattached), the Witness; and you too are "Vara" (Best) among them, a seeker of knowledge, because of being embodied—thus He praises him.

Swami Sivananda

अधिभूतम् Adhibhuta? क्षरः perishable? भावः nature? पुरुषः the soul? च and? अधिदैवतम् Adhidaivata? अधियज्ञः Adhiyajna? अहम् I? एव alone? अत्र here? देहे in the body? देहभृताम् of the embodied? वर O best.Commentary Adhibhuta the perishable nature the changing universe of the five elements with all its objects all the material objects everything that has birth the changing world of names and forms.Adhidaiva Purusha literally means that by which everything is filled (pur to fill). It may also mean that which lies in this body. It is Hiranyagarbha or the universal soul or the sustainer from whom all living beings derive their sensepower. It is the witnessing consciousness.Adhiyajna Consciousness the presiding deity of sacrifice. The Lord of all works and sacrifice isVishnu. Lord Vishnu identifies Himself with all sacrificial acts. Yajna is verily Vishnu? says the Taittiriya Samhita of the Veda. Lord Krishna says? I am the presiding deity in all acts of sacrifice in the body. All sacrifices are done by the body and so it may be said that they rest in the body.

Swami Gambirananda

Adhibhutam, that which exists in the physical plane, i.e. that which exists by comprising all creatures;-what is it?-it consists of the ksarah bhavah, mutable entity. Ksarah is that which is mutable, which is destructible; bhavah means anything whatsoever that has orgination. This is meaning.
Purusah means the Person, derived in the sense of he by whom all things are pervaded; or, he who lies in every heart. He is Hiranyagarbha, who resides in the Sun and sustains the organs of all creatures. He is adhi-daivatam, the entity existing in the divine plane.
Deha-bhrtam-vara, O best among the embodied beings; adhiyajnah, the entity existing in sacrifices, is the Deity, called Visnu, presiding over all sacrifices-which agrees with the Vedic text, 'Sacrifice is indeed Vishu' (Tai, Sam. 1.7.4). Aham eva, I Myself, who am that very Visnu; am adhiyajnah, the entity existing in the sacrifice; which is going on atra dehe, in this body. Since a sacrfice is performed with body, therefore it is closely associated with the body. In this sense it is said to be going on in the body.

Swami Adidevananda

The perishable existences which have been declared as fit to be known by the seekers of wealth, power etc., form the Adhibhuta. They are superior material entities that remain in ether or space and other elements. They are the evolutes of material elements and are perishable in their nature. They are also of the nature of sound, touch etc., supported by their basic subtle elements but different from, and finer than, ordinary sound etc., and are of many kinds. Sound, touch, form, taste and smell on this kind, which are manifold and rooted in their several bases, are to be gained by the seekers after prosperity and should be contemplated upon by them.
Adhidaivata connotes Purusa. The Purusa is superior to divinities like Indra, Prajapati and others, and is the experiencer of sound etc., which are different from, and superior to, the multitude of enjoyments of Indra, Prajapati etc. The condition of being such an enjoyer is to be contemplated upon by the seekers after prosperity, as the end to be attained.
I alone am connoted by the term Adhiyajna (sacrifice). Adhiyajna denotes one who is propitiated in sacrifices. Indra and others, to whom sacrifices are made, form My body. I dwell as their Self and I alone am the object of worship by sacrifice. In this manner the three groups of alified devotees should contemplate at the time of the practice of periodical and occasional rituals like the great sacrificies.
This is also common to all the three groups of devotees.