Bhagavad Gita Chapter 8, Verse 3

अधिभूतं क्षरो भाव: पुरुषश्चाधिदैवतम् | अधियज्ञोऽहमेवात्र देहे देहभृतां वर ||

adhibhūtaṁ kṣaro bhāvaḥ puruṣaś cādhidaivatam adhiyajño 'ham evātra dehe deha-bhṛtāṁ vara

The perishable nature is Adhibhuta. The Purusha is Adhidaiva. I alone am Adhiyajna here in this body, O best of the embodied.

Krishna continues answering Arjuna's questions, now explaining Adhibhuta, Adhidaiva, and Adhiyajna. 'Adhibhutam ksharo bhavah'—the perishable (kshara) nature (bhava) is Adhibhuta, the material elements. This is everything that changes—the body, the material world, all that is temporary. 'Purushash chadhidaivatam'—the Purusha (the cosmic person, the cosmic consciousness) is Adhidaiva, the divine controllers. This is the cosmic intelligence that governs creation. 'Adhiyajno 'ham evatra dehe'—I alone am Adhiyajna here in this body. Krishna reveals Himself as the Lord of sacrifice (Adhiyajna), the one who receives all offerings. This is profound: the Supreme is not separate from you—Krishna is present in your body as the Lord of sacrifice. 'Deha-bhritam vara'—O best of the embodied. Krishna is establishing the complete framework: the material (Adhibhuta), the cosmic consciousness (Adhidaiva), and the Supreme present in the body (Adhiyajna). This prepares understanding what happens at death—what's material, what's cosmic, and what's the Supreme dwelling within.