Bhagavad Gīta Bhāshya and Tātparya
B.G 8.04
अधिभूतं क्षरो भावः पुरुषश्चाधिदैवतम्। अधियज्ञोऽहमेवात्र देहे देहभृतां वर ॥४॥
adhibhūtaṁ kṣaro bhāvaḥ puruṣaścādhidaivatam। adhiyajño'hamevātra dehe dehabhr̥tāṁ vara ॥4॥
अधिभूतं क्षरः भावः पुरुषः च अधिदैवतम्। अधियज्ञः अहम् एव अत्र देहे देहभृतां वर॥
अधिभूतं (adhibhūtaṁ) - That which pertains to the perishable elements; क्षरः (kṣaraḥ) - The perishable; भावः (bhāvaḥ) - State or condition; पुरुषः (puruṣaḥ) - The cosmic being; च (ca) - And; अधिदैवतम् (adhidaivatam) - The principle related to the divine or celestial; अधियज्ञः (adhiyajñaḥ) - The principle related to sacrifice; अहम् (aham) - I; एव (eva) - Indeed; अत्र (atra) - Here; देहे (dehe) - In the body; देहभृतां (dehabhṛtāṁ) - Of the embodied beings; वर (vara) - O best one;
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 Tātparya 8.04
In the current context, the word avyakta i.e. unmanifest, akshara i.e. imperishable, Adhiyajña i.e. essence of all sacrifices, and Adhyātma i.e. cause of all, refer to Lord Vishnu alone. The living beings are called Adhibhūta i.e. those associated with insentient.
उक्तव्याख्यानपूर्वकं ब्रह्मप्राप्तिरुच्यते। तदिति विशेषणात् ब्रह्मेत्युक्तमन्यदेव प्रकृत्यादीनां मध्ये किञ्चित्। उपरि 'साधियज्ञं चे' इति चशब्दात् अधिभूतादि सहितत्वेन विष्णुज्ञानमन्यदेवेति संशयः 'किं तद् ब्रह्म' इति प्रश्नकारणम्। परमाक्षरो विष्णुरेव मुख्यतः इति प्रसिद्धत्वात् तथैव परिहरति। अज्ञानां तदपि ज्ञापयितुं तथैव परिहारः।
uktavyākhyānapūrvakaṁ brahmaprāptirucyate। taditi viśeṣaṇāt brahmetyuktamanyadeva prakr̥tyādīnāṁ madhye kiñcit। upari 'sādhiyajñaṁ ce' iti caśabdāt adhibhūtādi sahitatvena viṣṇujñānamanyadeveti saṁśayaḥ 'kiṁ tad brahma' iti praśnakāraṇam। paramākṣaro viṣṇureva mukhyataḥ iti prasiddhatvāt tathaiva pariharati। ajñānāṁ tadapi jñāpayituṁ tathaiva parihāraḥ।
[उक्त-व्याख्यान-पूर्वकं (ukta-vyākhyāna-pūrvakaṁ) - Along with the previously stated explanation; ब्रह्म-प्राप्तिः (brahma-prāptiḥ) - Attainment of Brahman; उच्यते (ucyate) - Is stated; तत् (tat) - That; इति (iti) - Thus; विशेषणात् (viśeṣaṇāt) - Due to the qualifier; ब्रह्म (brahma) - Brahman; इति (iti) - Thus; उक्तम् (uktam) - Said; अन्यदेव (anyadeva) - other deities; प्रकृत्यादीनां (prakṛty-ādīnāṁ) - Of Prakṛti and others (like nature, etc.); मध्ये (madhye) - In the midst; किञ्चित् (kiñcit) - Something; उपरि (upari) - Above; 'साधियज्ञं च' (sādhi-yajñaṁ ca) - "And with Adhiyajña"; इति (iti) - Thus; च-शब्दात् (ca-śabdāt) - From the word 'ca' (and); अधिभूत-आदि-सहितत्वेन (adhibhūta-ādi-sahitatvena) - Due to the association with Adhibhūta and others; विष्णु-ज्ञानम् (viṣṇu-jñānam) - Knowledge of Viṣṇu; अन्यदेव (anyadeva) - Something different indeed; इति (iti) - Thus; संशयः (saṁśayaḥ) - Doubt; 'किं तत् ब्रह्म' (kiṁ tat brahma) - "What is that Brahman?"; इति (iti) - Thus; प्रश्न-कारणम् (praśna-kāraṇam) - The reason for the question; परम-अक्षरः (param-akṣaraḥ) - The Supreme Imperishable; विष्णुः-एव (viṣṇur-eva) - Viṣṇu indeed; मुख्यतः (mukhyataḥ) - Primarily; इति (iti) - Thus; प्रसिद्धत्वात् (prasiddhatvāt) - Due to being well-known; तथा-एव (tathā-eva) - Exactly so; परिहरति (pariharati) - Refutes (or resolves); अज्ञानाम् (ajñānām) - Of the ignorant; तत्-अपि (tat-api) - Even that; ज्ञापयितुं (jñāpayituṁ) - To make known; तथा-एव (tathā-eva) - Exactly so; परिहारः (parihāraḥ) - Refutation (or resolution);]
The attainment of Brahman is the objective of the current context, after the previously given explanation. Because of the qualifier 'Tat' (that), it is indicated that Brahman is the distinct and higher principle compared to other deities like Prakṛti, etc. The reference above to 'Sādhi-Yajñaṁ ca', i.e. 'the essence of all sacrifices' (7-30), suggests the inclusion of Adhibhūta and others, creating doubt that Viṣṇu-knowledge may be something distinct. The inquiry 'What is that Brahman?' arises due to this doubt. Since lord Viṣṇu is well known as the Supreme Imperishable, the resolution is accordingly stated. To instruct even the ignorant, the resolution is given in this manner.
पुनरहमिति नोक्तमित्याशङ्का 'अव्यक्तं व्यक्तिमापन्नम्' इति विष्णावेव प्रयुक्तेन अव्यक्तशब्देन 'अव्यक्तोऽक्षर इत्युक्तः' इति परिह्रियते।
punarahamiti noktamityāśaṅkā 'avyaktaṁ vyaktimāpannam' iti viṣṇāveva prayuktena avyaktaśabdena 'avyakto'kṣara ityuktaḥ' iti parihriyate।
[पुनः (punaḥ) - Again; अहम् (aham) - I; इति (iti) - Thus; न (na) - Not; उक्तम् (uktam) - Said; इति (iti) - Thus; आशङ्का (āśaṅkā) - Doubt; 'अव्यक्तं (avyaktaṁ) - 'The unmanifest'; व्यक्तिम्-आपन्नम् (vyaktim-āpannam) - Having assumed a manifest form; इति (iti) - Thus; विष्णवे (viṣṇave) - To Viṣṇu; एव (eva) - Indeed; प्रयुक्तेन (prayuktena) - By the applied; अव्यक्त-शब्देन (avyakta-śabdena) - Word 'Avyakta' (Unmanifest); 'अव्यक्तः (avyaktaḥ) - 'The unmanifest'; अक्षरः (akṣaraḥ) - The imperishable; इति (iti) - Thus; उक्तः (uktaḥ) - Said; इति (iti) - Thus; परिह्रियते (parihriyate) - Is resolved;]
The doubt that 'I' (Viṣṇu) was not mentioned again is addressed by the statement 'The unmanifest assumes a manifest form,' where the term 'Avyakta' (Unmanifest) is indeed applied to Viṣṇu. The term 'Avyakta' is explained as 'The unmanifest (avyakta) is only the imperishable (akṣara)', thereby resolving the doubt.
'ये चाप्यक्षरमव्यक्तम्' इत्यत्र तु पृथक् प्रश्नात् उपासकयोः फलतारतम्यकथनात् 'कूटस्थोऽक्षर उच्यते' इत्युक्त्वा 'अहमक्षरादपि चोत्तमः' इति विष्णोरुत्तमत्वकथनाच्च अन्यदेवेत्यवसीयते।
'ye cāpyakṣaramavyaktam' ityatra tu pr̥thak praśnāt upāsakayoḥ phalatāratamyakathanāt 'kūṭastho'kṣara ucyate' ityuktvā 'ahamakṣarādapi cottamaḥ' iti viṣṇoruttamatvakathanācca anyadevetyavasīyate।
['ये (ye) - Those who; च (ca) - And; अपि (api) - Even; अक्षरम् (akṣaram) - The imperishable; अव्यक्तम् (avyaktam) - The unmanifest; इत्यत्र (ityatra) - In this context; तु (tu) - However; पृथक् (pṛthak) - Separately; प्रश्नात् (praśnāt) - Due to the separate question; उपासकयोः (upāsakayoḥ) - Of the two worshippers; फल-तारतम्य-कथनात् (phala-tāratamya-kathanāt) - Due to the description of the gradation in results; 'कूटस्थः (kūṭasthaḥ) - 'The immutable one'; अक्षरः (akṣaraḥ) - The imperishable; उच्यते (ucyate) - Is said; इत्युक्त्वा (ityuktvā) - Having thus stated; 'अहम् (aham) - 'I'; अक्षरात्-अपि (akṣarāt-api) - Even superior to the imperishable; च (ca) - And; उत्तमः (uttamaḥ) - The supreme; इति (iti) - Thus; विष्णोः (viṣṇoḥ) - Of Viṣṇu; उत्तमत्व-कथनात् (uttamatva-kathanāt) - Due to the description of His supremacy; च (ca) - And; अन्यदेव (anyadeva) - Something distinct indeed; इति (iti) - Thus; अवसीयते (avasīyate) - Is concluded;]
In the statement 'Those who worship the imperishable and the unmanifest,' because of the separate questions, the distinction in the fruits for the two types of worshippers is made. The declaration 'The immutable one is called the imperishable,' and the statement 'I (Viṣṇu) am superior even to the imperishable', - it is concluded that Viṣṇu is indeed distinct (and supreme).
'अधियज्ञोऽहमेव' इति साधियज्ञमित्युक्त्या प्राप्तभेदनिवृत्त्यर्थम्। तस्यैव सर्वप्राणिदेहस्थितरूपान्तरापेक्षया सहितत्वं युज्यते।
'adhiyajño'hameva' iti sādhiyajñamityuktyā prāptabhedanivr̥ttyartham। tasyaiva sarvaprāṇidehasthitarūpāntarāpekṣayā sahitatvaṁ yujyate।
['अधियज्ञः (adhiyajñaḥ) - 'The presiding deity of sacrifice'; अहम्-एव (aham-eva) - I alone; इति (iti) - Thus; 'साधियज्ञम् (sādhi-yajñam) - 'Along with Adhiyajña'; इति-उक्त्या (iti-uktyā) - By the statement; प्राप्त-भेद-निवृत्त्यर्थम् (prāpta-bheda-nivṛtty-artham) - For the removal of the perceived distinction; तस्य-एव (tasya-eva) - Of Him alone; सर्व-प्राणि-देह-स्थित-रूप-अन्तर-अपेक्षया (sarva-prāṇi-deha-sthita-rūpa-antara-apekṣayā) - In consideration of His various forms present in the bodies of all living beings; सहितत्वं (sahitatvaṁ) - Inclusion (or association); युज्यते (yujyate) - Is appropriate;]
By stating 'I alone am Adhiyajña', it is indicated that He is the essence of all sacrifices and the perceived distinction is resolved. The inclusion is appropriate, considering His various forms only are present in the bodies of all living beings.
"प्राणिनां देहगो विष्णुरधियज्ञ इतीरितः। स एव व्याप्तरूपेण ब्रह्मेति परिकीर्त्यते॥ तैस्तैरधिकयाज्यत्वादत् बृंहितत्वाच्च हेतुतः। अध्यात्मं तत्स्वभावो यदधिकः परमात्मगः॥ पुंसां सजडभावानां सर्गः कर्म हरेः स्मृतम्। भूताधिकत्वतो जीवा अधिभूतमितीरिताः॥ अधिको दैवतं विष्णुरेव यस्यास्तु सा रमा। पुरु प्राणाधिदैवाख्या त्विति ज्ञेयमिदं नरैः॥"
"prāṇināṁ dehago viṣṇuradhiyajña itīritaḥ। sa eva vyāptarūpeṇa brahmeti parikīrtyate॥ taistairadhikayājyatvādat br̥ṁhitatvācca hetutaḥ। adhyātmaṁ tatsvabhāvo yadadhikaḥ paramātmagaḥ॥ puṁsāṁ sajaḍabhāvānāṁ sargaḥ karma hareḥ smr̥tam। bhūtādhikatvato jīvā adhibhūtamitīritāḥ॥ adhiko daivataṁ viṣṇureva yasyāstu sā ramā। puru prāṇādhidaivākhyā tviti jñeyamidaṁ naraiḥ॥"
[प्राणिनाम् (prāṇinām) - Of living beings; देह-गः (deha-gaḥ) - Residing in the body; विष्णुः (viṣṇuḥ) - Viṣṇu; अधियज्ञः (adhiyajñaḥ) - The presiding deity of sacrifice; इति-ईरितः (iti-īritaḥ) - Is declared; सः (saḥ) - He; एव (eva) - Indeed; व्याप्त-रूपेण (vyāpta-rūpeṇa) - In the form of being all-pervading; ब्रह्म (brahma) - The Absolute; इति (iti) - Thus; परिकीर्त्यते (parikīrtyate) - Is proclaimed; तैः-तैः (taiḥ-taiḥ) - By various (ways); अधिक-याज्यत्वात् (adhika-yājyatvāt) - Due to being the superior object of worship; अत् (at) - Hence; बृंहितत्वात् (bṛṁhitatvāt) - Due to being expanded (or exalted); च (ca) - And; हेतुतः (hetutaḥ) - As the cause; अध्यात्मं (adhyātmaṁ) - Related to the inner self; तत् (tat) - That; स्वभावः (svabhāvaḥ) - Nature; यत् (yat) - Which; अधिकः (adhikaḥ) - Superior; परमात्मगः (paramātma-gaḥ) - Connected to the Supreme Self; पुंसाम् (puṁsām) - Of persons; स-जड-भावानाम् (sa-jaḍa-bhāvānām) - Possessing inert nature; सर्गः (sargaḥ) - Creation; कर्म (karma) - Action; हरेः (hareḥ) - Of Hari (Viṣṇu); स्मृतम् (smṛtam) - Is remembered (or stated); भूत-अधिकत्वतः (bhūta-adhikatvataḥ) - Due to superiority over elements; जीवाः (jīvāḥ) - Living beings (souls); अधिभूतम् (adhibhūtam) - The entity presiding over material elements; इति-ईरिताः (iti-īritāḥ) - Are declared; अधिकः (adhikaḥ) - Superior; दैवतम् (daivatam) - The divinity; विष्णुः-एव (viṣṇur-eva) - Viṣṇu indeed; यस्य-आस्तु (yasya-āstu) - Whose indeed; सा (sā) - She; रमा (ramā) - Lakṣmī (the consort of Viṣṇu); पुरु (puru) - The supreme; प्राण-आधिदैव-आख्या (prāṇa-ādhidaiva-ākhyā) - Known as the deity presiding over Prāṇa (life force); त्विति (tviti) - Thus; ज्ञेयं (jñeyam) - Should be known; इदं (idaṁ) - This; नरैः (naraiḥ) - By men (people);]
"Viṣṇu, who resides in the bodies of living beings, is declared to be Adhiyajña (the presiding deity of sacrifice). He alone is proclaimed as Brahman due to His all-pervading nature. Due to being the superior object of worship, being exalted, and as the cause of all, He is known as Adhyātma. The creation of beings possessing inert nature is remembered as the action of Hari (Viṣṇu). Because of His superiority over the elements, living beings are called Adhibhūta. Viṣṇu alone is the supreme divinity, and Lakṣmī is His consort. The supreme being, known as the deity presiding over Prāṇa (life force), should be known as such by men."
इति तत्त्वविवेके।
iti tattvaviveke।
[इति (iti) - Thus; तत्त्व-विवेके (tattva-viveke) - stated in Tatvaviveka;]
-stated thus in Tatvaviveka.
कथंरूपोऽधियज्ञ इति प्रश्नस्तु 'अहमेव' इत्युक्तत्वात् तल्लक्षणोक्त्यैव परिहृतः ॥४॥
kathaṁrūpo'dhiyajña iti praśnastu 'ahameva' ityuktatvāt tallakṣaṇoktyaiva parihr̥taḥ ॥4॥
[कथं-रूपः (kathaṁ-rūpaḥ) - Of what nature/form; अधियज्ञः (adhiyajñaḥ) - The presiding deity of sacrifice; इति (iti) - Thus; प्रश्नः (praśnaḥ) - The question; तु (tu) - Indeed; 'अहम्-एव' (aham-eva) - 'I alone'; इति-उक्तत्वात् (iti-uktatvāt) - Due to the statement; तत्-लक्षण-उक्त्या (tat-lakṣaṇa-uktyā) - By the declaration of His characteristics; एव (eva) - Indeed; परिहृतः (parihṛtaḥ) - Is resolved;]
The question regarding the nature of Adhiyajña and its characteristics is indeed resolved by the statement 'I alone (am Adhiyajña)'.

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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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