Bhutani sashariran — that which is adhibhuta is the corporeal world, consisting of embodied beings and the claim of jivas over bodies. Kshara bhava is the destructible principle, the entity liable to dissolution. Even in the unmanifest (avyakta) there is a notion of destruction as change; thus it is said "avyaktam parame vyomni niskriye sampraliyate". Hence "avyaktam utpannam triguNam dvijasattama". "Vikara is avyakta-jana" (i.e., change arises from the unmanifest). Skanda commentary: the purusha who sleeps in the city — that is the jiva; sankarshana or Brahma may be named. He, being presiding over all gods, is called adhidaivatam (the presiding deity) or devadhikarastha. Because he enjoys all sacrifices he is adhiyajnah. "Deha" is here a specification (e.g., the recognized body). He is the enjoyer of sacrifices and austerities; "trividya mam" and related passages indicate this. The verses about Gargi praising the sacrificer (Brihadaranyaka) and other texts are cited regarding whether his sphere is certain heaven or the highest welfare — these are addressed in the doctrine of moksha. If Bhagavan's enjoyment establishes adhiyajnatva, how can that contradict moksha? The answer is given separately. The adhiyajna is to be attained in the form of the body of all living beings. Here the phrase indicates renunciation of one’s own body; there is not a separate control of Ishvara there. Brahman is not other than Bhagavan. The guidance in chapter 7 ("te brahma..." and "ye viduh...") shows the distinction of adhidharmas: adhiyajna was mentioned to indicate renunciation. Because of the established distinction of "mama" and the imperishable (akshara), the text speaks accordingly. In the Gitakalpa it is stated that Vishnu in the body is adhiyajna. The role of the lord of works (karmeshvara) in creation is also called. Adhibhuta denotes the insentient; adhyatma denotes the jiva. Hiranyagarbha is adhidaivam — a devata; sankarshana may be likewise. Brahma, Narayana, and other devatas are referred to as supreme among gods. As thus understood, there is no contradiction. In Skanda: adhyatma is that which rests in self-regard and authority. Deha (external to the self) by being very external is adhibhauta; adhidaivam is that which is governed by the authority of the devas; all of that belongs to the authority of the great elements. Thus adhibhuta is nearest to what is to be acted upon; adhidaivam is consequent upon that. In Mahakarma commentary: adhyatma pertains to the body up to its limits and is only for the benefit of the true self. The sentient beings that are of the body assist that self; adhibhuta is maya-subtle and adhidaivam pertains to the gods.