Mahabharata 12.301.2

12.301.2

pāyuradhyātmamityāhuryathātattvārthadarśinaḥ |
visargamadhibhūtaṃ ca mitrastatrādhidaivatam || 2 ||

'Yajnavalkya said, Brahmanas conversant with the topics of enquiry speak of the two feet as Adhyatma, the act of walking as Adhibhuta, and Vishnu as Adhidaivatam (of those two limbs). The lower duct (anal canal) is Adhyatma; its function of throwing out the excreta is Adhibhuta, and Mitra (Surya) is the Adhidaivata (of that organ). The organ of generation is called Adhyatma. Its agreeable function is called Adhibhuta, and Prajapati is its Adhidaivata. The hands are Adhyatma; their function as represented by acts is Adhibhuta; and Indra is the Adhidaivata of those limbs. The organs of speech are Adhyatma; the words uttered by them are Adhibhuta; and Agni is their Adhidaivata. The eye is Adhyatma; vision or form is its Adhibhuta; and Surya is the Adhidaivata of that organ. The ear is Adhyatma; sound is Adhibhuta; and the points of the horizon are its Adhidaivata. The tongue is Adhyatma, taste is its Adhibhuta; and Water is its Adhidaivata. The sense of scent is Adhyatma; odour is its Adhibhuta; and Earth is its Adhidaivata. The skin is Adhyatma; touch is its Adhibhuta; and Wind is its Adhidaivata. Mind has been called Adhyatma; that with which the Mind is employed is Adhibhuta; and Chandramas is its Adhidaivata. Consciousness is Adhyatma; conviction in one's identity with Prakriti is its Adhibhuta; and Mahat or Buddhi is its Adhidaivata. Buddhi is Adhyatma; that which is to be understood is its Adhibhuta; and Kshetrajna is its Adhidaivata.