[adhiṣṭhāyibhūtaṃ or bhūtaṃ prāṇimātrama- dhikṛtya vartamānaṃ] The highest being; the Supreme Spirit or its all-pervading influence; the whole inanimate crea- tion; adhibhūtaṃ ca kiṃ proktaṃ Bg. 8. 1; adhibhūtaṃ kṣaro bhāvaḥ 8. 4 ‘adhibhūta is all perishable things.’