Bhashya :- That nature which elevates or is useful to the creatures, the Jivas along with their bodies, is अधिभूत. The mutable nature is of gross objects, subject to dissolution. It is well known that the nature of dissolution is included in the nature of the unmanifest.
The Supreme Unmanifest merges in Space at the end of the creation. From Lord were born the three-fold attributes, O Best of the wise in Wisdom, thus in Mahabharata and Brahma Purana. The modification (of the three-fold attributes), verily, is the cause of creation, thus in Skanda Puraana. Since he dwells in gross forms he is known as person, पुरुष verily as Sankarshana or Brahma. Sheltering all divine forces as the lord, he is अधिदैवतम् or since he has supervisory control ove other divine forces.
Being the enjoyer of all the sacrifices - He is the अधियज्ञ:, the supreme sacrifice itself. There are others who are also known as अधियज्ञ: like Agni. Therefore in this context the adjective देहे,, in the body is used. “I am the enjoyer of the sacrifices and the austerities...”. “The knowers of the three (vedas) know Me...”, “Even the worshippers of other gods...”, “These of the Immutable One is praised, O Gargi”, “The human being praises the one who gives, the presiding host or the gods etc”, “For whom is the permanent heaven? For whom is the meritorious status?”. To clarify such queries, the righteousness of deliverance is spoken in Moksha Dharma. Even when it was established that the Resplendent Lord Himself is the enjoyer of the supreme sacrifice, (Arjuna's} query regarding who, was replied but not the query how. In the form of the indweller of all the creatures, He becomes the अधियज्ञ:. The word A~ is used as adjective to exclude His body as the one that is being referred to. There (in the body of the Lord) there is nothing separate that could be said to control, because nothing else exists there other than Brahman, the Resplendent Lord. „Know That Brahman‟ saying thus or having concluded that “I am the one who is the अधियज्ञ: (the Supreme Sacrifice) along with the supreme beings and deities” He alone is the one inquired into, (and not the Vedas). To eliminate the doubt regarding His identification, along with sacrifice, he clarifies Himself as “I am the Supreme Sacrifice itself” and maam - Myself also says immutable.