8.4 The perishable existences which have been declared as fit to be known by the seekers of wealth, power etc., form the Adhibhuta. They are superior material entities that remain in ether or space and other elements. They are the evolutes of material elements and are perishable in their nature. They are also of the nature of sound, touch etc., supported by their basic subtle elements but different from, and finer than, ordinary sound etc., and are of many kinds. Sound, touch, form, taste and smell on this kind, which are manifold and rooted in their several bases, are to be gained by the seekers after prosperity and should be contemplated upon by them.

Adhidaivata connotes Purusa. The Purusa is superior to divinities like Indra, Prajapati and others, and is the experiencer of sound etc., which are different from, and superior to, the multitude of enjoyments of Indra, Prajapati etc. The condition of being such an enjoyer is to be contemplated upon by the seekers after prosperity, as the end to be attained.

I alone am connoted by the term Adhiyajna (sacrifice). Adhiyajna denotes one who is propitiated in sacrifices. Indra and others, to whom sacrifices are made, form My body. I dwell as their Self and I alone am the object of worship by sacrifice. In this manner the three groups of alified devotees should contemplate at the time of the practice of periodical and occasional rituals like the great sacrificies.

This is also common to all the three groups of devotees.