BG 8.4

8.4 अधिभूतम् Adhibhuta? क्षरः perishable? भावः nature? पुरुषः the soul? च and? अधिदैवतम् Adhidaivata? अधियज्ञः Adhiyajna? अहम् I? एव alone? अत्र here? देहे in the body? देहभृताम् of the embodied? वर O best.Commentary 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.

— vedicscriptures · exposition · source ↗

The physical nature is constantly changing. Material bodies generally pass through six stages: they are born, they grow, they remain for some duration, they produce some by-products, they dwindle, and then they vanish. This physical nature is called adhibhūta. It is created at a certain point and will be annihilated at a certain point. The conception of the universal form of the Supreme Lord, which includes all the demigods and their different planets, is called adhidaivata. And present in the body along with the individual soul is the Supersoul, a plenary representation of Lord Kṛṣṇa. The Supersoul is called the Paramātmā or adhiyajña and is situated in the heart. The word eva is particularly important in the context of this verse because by this word the Lord stresses that the Paramātmā is not different from Him. The Supersoul, the Supreme Personality of Godhead, seated beside the individual soul, is the witness of the individual soul’s activities and is the source of the soul’s various types of consciousness. The Supersoul gives the individual soul an opportunity to act freely and witnesses his activities. The functions of all these different manifestations of the Supreme Lord automatically become clarified for the pure Kṛṣṇa conscious devotee engaged in transcendental service to the Lord. The gigantic universal form of the Lord called adhidaivata is contemplated by the neophyte who cannot approach the Supreme Lord in His manifestation as Supersoul. The neophyte is advised to contemplate the universal form, or virāṭ-puruṣa, whose legs are considered the lower planets, whose eyes are considered the sun and moon, and whose head is considered the upper planetary system.

— vedicscriptures · exposition · source ↗