Bhagavad Gita -Madhvacharya 206

Bhagavad Gita -Sri Madhvacharya

(Bhashya and Tatparya Nirnaya)

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Chapter 8
Aksharabrahma Yoga

“Sri Vishnu dwelling in the body is known as अधियज्ञ. Creation is the object of the Lord of Action. It is the product of His definite Will. अधिभूत is the Gross form of the Nature and Jiva is known आध्यत्मं. Hiranygarbha is the अधिदैव or even four-faced Brahma and Sankarshana (Shesha). Sriman Narayana is the Lord of all the gods”, thus in Gita kalpa. Similar interpretations are here accepted which are not contrary to Pramaana.
That which is dwelling (within) exercising authority over the Self is called - आध्यात्मं. That which is external to the body being alien to the body is called - अधिदैव. All else which are different are the cause of the world creatures. Therefore, that activity is known as अधिभूत, thus in Skanda Purana. आध्यात्मं is that which, being helpful to the pure Self, reaches till the bodily limit. That which becomes useful to the Jiva along with the body and also other gross elements is the अधिभूत. Beyond the pale of illusion that which becomes helpful to the gods is अधिदैव” thus in Maha Kurma Puraana.

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References