Bhagavad Gita, Chapter 8, Verse 4

अधिभूतं क्षरो भावः पुरुषश्चाधिदैवतम् । अधियज्ञोऽहमेवात्र देहे देहभृतां वर

adhibhūtaṃ kṣaro bhāvaḥ puruṣaścādhidaivatam | adhiyajño'hamevātra dehe dehabhṛtāṃ vara

Translation

The physical region (Adhibhūta) is the perishable existence, and Puruṣa or the Soul is the divine region (Adhidaivata). The Adhiyajña (Entity concerned with Sacrifice) is Myself, here in the body, O best of the embodied.

— Alladi Mahadeva Sastri

Word meanings

adhibhūtam
Adhibhūta
kṣaraḥ
perishable
bhāvaḥ
nature
puruṣaḥ
man
ca
and
adhidaivatam
Adhidaiva
adhiyajñaḥ
Adhiyajña
aham
I
eva
only
atra
here
dehe
in the body
dehabhṛtām
body, wear, thus, of them
vara
O best

Śaṅkarācārya's commentary

The Adhibhūta is that which gathers itself round the whole animated creation and is composed of the whole perishable existence, i.e., of every thing that has birth. Puruṣa is, literally, that by which every thing is filled (pṛ = to fill) or that which lies in the body (pur), i.e., the Hiraṇyagarbha, the Universal Soul abiding in the Sun (Āditya), the Sustainer and the Stimulator of the sense-organs of all living beings. The Adhiyajña is He who identifies himself with all acts of sacrifice, the Deity named Viṣṇu; the Śruti says: "Yajña (Sacrifice) is verily Viṣṇu" (Taittirīya Saṃhitā 1.7.4). He is verily Myself. I am the Deity concerned with all acts of sacrifice in the body.