Bhagavad Gīta Bhāshya and Tātparya
B.G 8.04
adhibhūtaṁ kṣaro bhāvaḥ puruṣaścādhidaivatam। adhiyajño'hamevātra dehe dehabhr̥tāṁ vara ॥4॥
The perishable state (kṣaraḥ bhāvaḥ) is called adhibhūta (that which is meant for the use of living beings). The universal being (puruṣaḥ) is referred to as adhidaivata (the divine principle). I alone am adhiyajña (the principle of sacrifice) here in the body, O best of the embodied beings.
Gīta Bhāshya 8.04
'adhibhūtaṁ' - that which is meant for the use of living beings; 'kṣaro bhāvaḥ' - that whihc is subjected to destruction; The word 'purusha' could refer to both Jiva and the Lord. But it is clarified, in the current context, it refers to the Lord only, as 'adhidaivatam' is the divine underlying principle who commands and rules everything. 'adhiyajñaḥ' - refers to the Lord only in this context as He is the enjoyer of all sacrifices within the body, qualified by word 'dehe' (in the body). Several testimonials are quoted to substantiate the provided meaning.
bhūtāni saśarīrān jīvān adhikr̥tya yat tat adhibhūtam। kṣaro bhāvaḥ vināśikāryapadārthaḥ। avyaktāntarbhāve'pi tasyāpi anyathābhāvākhyaḥ vināśaḥ astyeva। taccoktam -
The word 'bhūtāni' means embodied living entities, and that which is meant for their use is called 'adhibhūtam' (the physical or perishable elements). Phrase 'kṣaro bhāvaḥ' refers to objects that are subjected to destruction or perishable entities. Even among the insentient (avyakta), a transformation or change of state (anyathā-bhāva-ākhyah) leading to destruction is inevitable. Indeed, it is stated-
"avyaktaṁ parame vyomni niṣkriye sampralīyate॥"
"The insentient (avyakta) of the form of actionless space merges completely into the supreme (during ultimate destruction of the universal)."
iti।
- stated thus.
"tasmādavyaktamutpannaṁ triguṇaṁ dvijasattama।"
"Therefore, O best among the twice-born, the insentient (avyakta) has arisen, possessing the three qualities."
iti ca।
- stated thus as well.
"vikāro'vyaktajanma hi"
"The distorted transformation (vikāraḥ) is indeed born from the unmanifest, i.e. avyakta."
iti ca skānde।
- stated thus in the Skanda Purāṇa.
puri śayanāt puruṣaḥ jīvaḥ। sa ca saṅkarṣaṇo brahmā vā। sa sarvadevān adhikr̥tya tatpatiḥ iti adhidaivatam। devādhikārasthaḥ iti vā।
The individual being, i.e. 'jīvaḥ', is called 'puruṣaḥ' because it resides in the body, the 'puri'. So is the case with the lord Saṅkarṣaṇa, the form of Brahmā as well (i.e. the lord as well resides in the city of the Body called 'puri', hence he is also called 'purusha'). He, having control over all the deities, is referred to as their lord, and thus is known as 'adhidaivatam', the divine underlying principle. Also, because he commands and rules over all the deities.
sarvayajña bhoktr̥tvādeḥ adhiyajñaḥ। anyaḥ adhiyajñaḥ agnyādiḥ prasiddhaḥ iti dehe iti viśeṣaṇam।
As He is the enjoyer of all sacrifices, He is referred to as 'adhiyajñaḥ', the principle of sacrifice. The other well-known principle of sacrifice is fire and other deities. Hence, the word 'dehe', i.e. in the body, adjective is specifically mentioned (to indicate reference is to the Lord).
'bhoktāraṁ yajñatapasām', 'traividyā mām', 'ye'pyanyadevatābhaktāḥ', 'etasya vākṣarasya praśāsane gārgi', 'dadato manuṣyāḥ praśaṁsanti yajamānaṁ devāḥ'।
"The enjoyer (bhoktāram) of sacrifices (yajña) and austerities (tapasām)", "Those who are versed in the three Vedas (traividyā) worship Me (mām)", "Even those who worship other deities (anya-devatā-bhaktāḥ)", "O Gārgī (gārgi), under the rule (praśāsane) of this imperishable (akṣarasya)", and "The gods (devāḥ) praise (praśaṁsanti) the sacrificer (yajamānam) who gives (dadataḥ), as do human beings (manuṣyāḥ)".
ityādeḥ।
- stated thus in other testimonials.
"kuto hyasya dhruvaṁ svargaḥ kuto naiḥśreyasaṁ param।"
"How indeed can there be certain (dhruvam) heaven (svargaḥ) for him? How can there be the supreme (param) ultimate liberation (naiḥśreyasam)?"
ityādiparihārācca mokṣadharme।
- Thus, the point of contention is resolved in the Mokṣa-dharma section.
bhagavān cet tad bhoktr̥tvādeḥ adhiyajñatvaṁ siddham iti katham ityasya parihāraḥ pr̥thak noktaḥ। sarvaprāṇidehasthaḥ rūpeṇa saḥ adhiyajñaḥ।
If the Lord (bhagavān) is indeed established as the principle of sacrifice (adhiyajñatva) due to being the enjoyer, then how can this question arise? A separate refutation of this has not been stated. He, residing in the bodies of all living beings, is of the form of the principle of sacrifice (adhiyajña).
'atra' iti svadehanivr̥ttyartham। na hi tatra īśvarasya niyantr̥tvaṁ pr̥thagasti। nātroktaṁ brahma bhagavataḥ anyat। 'te brahma' - ityuktvā 'sādhibhūtādhidaivaṁ māṁ sādhiyajñaṁ ca ye viduḥ' - iti parāmarśāt। tasyaiva ca praśnāt। 'sādhi yajñam' iti bhedapratīteḥ tannivr̥ttyartham 'adhiyajño'ham' - ityuktam। 'mām ' iti abhedapratīteḥ 'akṣaram' ityevoktam। āha ca gītākalpe -
The word 'Here' (atra) is used to exclude Lord's own body. Indeed, there (in the Lord's body), the Lord's role as a controller does not exist separately. Intention here is not to state Brahman is different from Bhagavān. After referring to Brahman as 'that brahman' ('te brahma', 7-29), it is clarified - 'Among the embodied beings and the presiding deities, the wise know ME as 'Adhiyajña'. The concerned question is regarding the same. The phrase 'sādhi yajñam' used (at 7-30) does convey the difference between sacrifice and the Lord. To clarify the distinction it is stated, 'I am Adhiyajña.' The phrase 'ME' conveys the non-difference between the Lord and Adhiyajña, hence the word 'Imperishable' is used separately. It is also said in the Gītākalpa -
"dehasthaviṣṇurūpāṇi adhiyajña itīritaḥ। karmeśvarasya sr̥ṣṭyārthaṁ taccāpīcchādyamucyate॥ adhibhūtaṁ jaḍaṁ proktamadhyātmaṁ jīva ucyate। hiraṇyagarbho'dhidaivaṁ devaḥ saṅkarṣaṇo'pi vā॥ brahma nārāyaṇo devaḥ sarvadeveśvareśvaraḥ॥"
"The form of Lord Viṣṇu residing in the body is declared to be 'Adhiyajña'. The Lord is associated with desire and other attributes due to the activity he undertakes for the sake of the creation of the universe. 'Adhibhūta' is said to be inert, insentient, whereas 'Adhyātma' is known as the individual soul. Hiraṇyagarbha is called Adhidaiva, the principle governing deities, and He is also the divine being Saṅkarṣaṇa. Brahman is the divine being Nārāyaṇa, the Supreme Lord of all the gods."
iti।
- stated thus.
"yathāpratītaṁ vā sarvamatra naiva viruddhyate॥"
"Everything here (in this world) is as it is perceived (scientifically), and certainly not contradictory."
iti ca।
-stated thus as well.
skānde ca -
And in the Skanda Purana:
"ātmābhimānādhikārasthitamadhyātmamucyate। dehādbāhyaṁ vinā'tīva bāhyatvādadhidaivatam॥ devādhikāragaṁ sarvaṁ mahābhūtādhikāragam। tatkāraṇaṁ tathā kāryamadhibhūtaṁ tadantikāt॥"
"That which is established in the domain of ownership of attachment to self (ātma-abhimāna-adhikāra) is called 'Adhyātma'. That which is without a body, and which transcends and is beyond, is called 'Adhidaivata'. All that is under the governance of gods is in the domain of the great elements, i.e. insentient. Hence, both its cause and its effect are called 'Adhibhūta', arising from it."
iti॥
-stated thus.
mahākaurme ca -
And in the great Kūrma Purāṇa:
"adhyātmaṁ dehaparyantaṁ kevalātmopakārakam। sadehajīvabhūtāni yatteṣāmupakārakr̥t। adhibhūtaṁ tu māyāntaṁ devānāmadhidaivatam॥"
"Adhyātma (the individual being) is that which is limited to the body and is exclusively beneficial to the individual. That which enables embodied living beings is called Adhibhūta. But that lord who ends the illusion around Adhibhūta is Adhidaivata."
iti॥4॥
- stated thus as well.

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बहुचित्रजगद्बहुधाकरणात् परशक्तिरनन्तगुणः परमः ।
सुखरूपममुष्य पदं परमं स्मरतस्तु भविष्यति तत्सततम् ॥
"The one who has created this variegated vast universe with varied forms has infinite power and is of infinite auspicious qualities. He certainly bestows the highest state of bliss to those who meditate on his ever happy essence." -Dwādasha stōtra 4.3

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