tato nānā-raso jajñe
jihvayā yo ’dhigamyate
This gradual process of evolution suggests the explanation of the controlling deities (adhidaiva) because Varuṇa is the controlling deity for all relishable juices. Therefore the mouth becomes the resting place for the tongue, which tastes all the different juices, of which the controlling deity is Varuṇa. This suggests, therefore, that Varuṇa was also generated along with the development of the tongue. The tongue and the palate, being instrumental, are adhibhūtam, or forms of matter, but the functioning deity, who is a living entity, is adhidaiva, whereas the person undergoing the function is adhyātma. Thus the three categories are also explained as to their birth after the opening of the mouth of the virāṭ-puruṣa. The four principles mentioned in this verse serve to explain the three main principles, namely the adhyātma, adhidaiva and adhibhutam, as explained before.