हे देहधारियों में श्रेष्ठ अर्जुन क्षरभाव अर्थात् नाशवान् पदार्थ को अधिभूत कहते हैं पुरुष अर्थात् हिरण्यगर्भ ब्रह्माजी अधिदैव हैं और इस देह में अन्तर्यामीरूप से मैं ही अधियज्ञ हूँ।

O best of the embodied souls, the physical manifestation that is constantly changing is called adhibhūta; the universal form of God, which presides over the celestial gods in this creation, is called Adhidaiva; I, who dwell in the heart of every living being, am called Adhiyajna, or the Lord of all sacrifices.