Chapter 8, Verse 4
Part of 8: Akṣhar Brahma Yog — अक्षरब्रह्मयोगअधिभूतं क्षरो भावः पुरुषश्चाधिदैवतम्। अधियज्ञोऽहमेवात्र देहे देहभृतां वर॥
adhibhūtaṁ kṣharo bhāvaḥ puruṣhaśh chādhidaivatam adhiyajño ’ham evātra dehe deha-bhṛitāṁ vara
Adhibhuta—knowledge of the elements—pertains to My perishable nature, and the Purusha, or the Soul, is the Adhidaiva; I alone am the Adhiyajna here in this body, O best among the embodied.
Adhibhuta the perishable nature the changing universe of the five elements with all its objects all the material objects everything that has birth the changing world of names and forms. Adhidaiva Purusha literally means that by which everything is filled (pur to fill). It may also mean that which lies in this body. It is Hiranyagarbha or the universal soul or the sustainer from whom all living beings derive their sensepower. It is the witnessing consciousness. Adhiyajna Consciousness the presiding deity of sacrifice. The Lord of all works and sacrifice isVishnu. Lord Vishnu identifies Himself with all sacrificial acts. Yajna is verily Vishnu, says the Taittiriya Samhita of the Veda. Lord Krishna says? I am the presiding deity in all acts of sacrifice in the body. All sacrifices are done by the body and so it may be said that they rest in the body.