अधिभूतं क्षरो भावः पुरुषश्चाधिदैवतम्।
अधियज्ञोऽहमेवात्र देहे देहभृतां वर।।8.4।।
।।8.4।। हे देहधारियों में श्रेष्ठ अर्जुन नश्वर वस्तु (पंचमहाभूत) अधिभूत और पुरुष अधिदैव है इस शरीर में मैं ही अधियज्ञ हूँ।।
The nature which elevates and is useful to all creatures both the jivas or embodied beings along with their physical bodies is adhibhuta which pertains to material nature. Its mutable characteristic is physical objects subject to dissolution. The nature of dissolution is included within the nature of the unmanifest. The Skanda Purana confirms that the Supreme unmanifest merges into space at the time of the end of creation. From the Supreme Lord manifested prakriti or the material substratum and from prakriti arise the three fold gunas being sattva or goodness, rajas or passion and tamas or ignorance. The modifications of the three gunas are verily the cause of creation in the material existence. Because of His abidance as paramatma the Supreme Soul in the pur or city known as the physical body of all living entities, the Supreme Lord Krishna is known as Purusa the original being. Directing and elevating all the 330 million demigods throughout myriad of universes He is known as Sankarsana the primal creator and He is Lord of all adhidaivam and the paramount principle of divinity. Being the ultimate enjoyer of all propitiation and worship He is known as adhiyagna the goal of all worship and bestower of all rewards for such worship. Because the offerings of ghee or clarifed butter and havi or grain seeds are offered into the sacrificial fire, the demigod Agni in charge of fire is also sometimes called adhiyagna and this is why Lord Krishna uses the word dehe meaning residing in the physical body, which excludes Agni and denotes only Himself, who alone is the exclusive enjoyer of all yagnas and and recepient of all austerities. Those knowers of the essence of the Vedic scriptures realise the Supreme Lord Krishnas paramount position, even the intelligent worshippers of other gods can comprehend this fact. Humans praise that which grants benedictions, the Supreme Lord who is the presiding deity of all gods. For whom is the spiritual world permanent? For whom is the most meritorious status? To clarify such queries Lord Krishna clarifies the dharma or eternal righteousness of moksa or liberation. Even when it is established that the resplendent Lord Krishna is the ultimate enjoyer of all worship and propitiation answering the question of who; how this is manifested yet remains to be known and that is by paramatma the Supreme Soul within the heart of all living entities monitoring their activities and thoughts as the adhiyagna the Lord of all worship and propitiation. The word atra meaning within is used as an adjective before dehe meaning the body to denote that it is not His spiritual body which He is referring too but His manifested form as paramatma within all sentient beings. There is nothing within the transcendental spiritual body of Lord Krishna that is separate from Him or different from Him in any way,The brahman or the spiritual substratum pervading all existence is but a fraction of His potency. The Supreme Lord Krishna is the One to be inquired about and realized through the transcendental medium of the Vedic scriptures. To eliminate any doubts about regarding His absolute position, Lord Krishna emphasizes that He alone is not only the one to be propitiated and worship but that He, Himself is the adhiyagna in the form of the indwelling monitor witnessing all activities. The Gita Kalpa states: The Supreme Being dwelling within the physical body of all sentient beings is known as adhiyagna. Creation is a natural propensity of the Supreme Lord. It is the manifestation of His Divine will. Adhibhuta is the manifestation of temporary physical forms in the material existence. The jivas or embodied beings are a manifestation of adhyatma. The Supreme Lords expansions such as Sankarsana or Hiranyagarbha are known as adhidaivam. The Supreme Lord Krishna is the Lord of all gods even Narayana the Lord of the spiritual worlds in Vaikuntha is an expansion of Lord Krishna. The Skanda Purana states: That which is dwelling within exercising complete authority over the atma or soul is called adhyatmam. That which is external and separate from the physical body is called adhidaivam. Everything else which is different are the cause of gross, physical creatures therefore such activity is known as adhibutam. The Maha Kurma Purana states: Adhyatma is that which being beneficial to the pure atma or soul extends unto the bodily limit. That which becomes useful to the jivas along with their physical bodies and other gross elements is adhibhutam. Beyond the scope of maya or illusory impressions superimposed upon the mind which is beneficial to divinity is adhidaivam. Now begins the summation. What was iterated previously is spoken again in this verse for the sake of illuminating the brahman or spiritual substratum pervading all existence. Because in the fist verse the adjective tad meaning that is used in front of brahman indicates that it alone is the foundation of the other terms. Furthermore when words accompanying yagna are referred to as the elements inherent in objects which are useful adhibhutas for physical beings then such things should be understood as being beneficial for attaining knowledge and realization of the Supreme Lord exclusively and no other purpose. Why then should there be any doubt about the brahman? When it has been understood that the source of the imperishable and immutable brahman is the Supreme Lord Krishna alone all doubts are dispelled. What was iterated previously is being spoken again to remove any doubts from the ignorant and unintelligent. Again for the removal of doubt, those who think the unmanifest one is manifest like a normal jiva also have their doubts dispelled again as before in chapter VII.XXIV clarified. Here is this separate question, that which is immutable and unmanifest is given for the clarification of the nature of gradation of the aspirants, having made reference in verse three to aksaram paramam the supreme immutable being of Lord Krishna dwelling within the heart of all sentient beings everywhere. So the paramount position of the Supreme Lord Krishna and His authorized incarnations and expansions has been given exalted status and the subservience of all other gods has been established. Since it has been declared that Lord Krishna that He is both the ultimate recipient of yagna as well as the supreme yagna itself, there may be possible doubts whether or not He is the same or different from it. To remedy this indecision He declares that He is the indweller of all creatures and He also becomes the material cause or inspiration to perform the yagna as well. The Tattva Viveka scripture states: As the indwelling monitor in the bodies of all sentient beings the Supreme Lord Krishna is known as adhiyagna. He alone in His all pervasive omnipresent aspect is celebrated as the brahman and as such is the lord of all yagnas. As paramatma He is known as the Supreme Soul. The creation of jivas or embodied beings as well as gross, physical elements are exclusive activities of the Supreme Lord. Since jivas are superior to all creatures they are also known as adhibhuta. The Supreme Divinity of all divinities is the Supreme Lord Krishna and is known as adhidaivata the lord of all lords, that is why Sri Laksmi the goddess of fortune established Herself in His heart. So to dispel any doubts and answer the question what is the form of adhiyagna this verse was spoken.