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।।
By the word adhibhutam or those things pertaining to physical objects sought after by aisvaryarthis or fortune seekers are those things of a perishable nature including the supra subtle principles of sound, sight, smell etc. which are latent in their elements of ether, fire, earth etc and develop therefrom into their support system being the senses. All these things must certainly be comprehended and contemplated by them. The word adhidaivatam refers to the purusha or the ultimate, original supreme being whose status is superior and elevated above the 330 million demigods and all other celestials and lesser divinities and gods as well. This is the Supreme Lord Krishna who is the possessor and enjoyer of all the supramundane enjoyments of rare and equisite delights of His transcendental senses of sound and sight etc as the ultimate recipient of all yagna or worship and propitiation, even more then that experienced in the heavenly planets by Indra and Brahma. The aivaryarthis or fortune seekers must meditate on the purusha as the Supreme Being and ultimate enjoyer of all the subtle transcendental delights and this is what is called knowing the adhidaivatam. The adhiyagna denotes the Supreme Lord Krishna, Himself. It is He as the indwelling monitor in all the demigods and other gods and all sentient beings and whose total aggregate of atmas or eternal souls constitute His transcendental, spiritual body and as such He receives first worship and propitiation from all yagnas. Thus as the adhiyagna he is the indwelling monitor established in the heart of all beings and He is the one whom the three classes of devotees have to realise and meditate upon as a maha yagna or great offering in all their nitya and namaitta or eternal and occasional acts of worship.