Bhagavad Gita Chapter 8 Verse 4
भगवद् गीता अध्याय 8 श्लोक 4

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



हिंदी अनुवाद - स्वामी रामसुख दास जी ( भगवद् गीता 8.4)
।।8.4।।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।


Shri Vaishnava Sampradaya - Commentary

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.