This gradual process of evolution suggests the explanation of the controlling deities (adhidaiva) because Varuna 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 Varuna. This suggests, therefore, that Varuna was also generated along with the development of the tongue. The tongue and the palate, being instrumental, are adhibhutam, or forms of matter, but the functioning deity, who is a living entity, is adhidaiva, whereas the person undergoing the function is adhyatma. Thus the three categories are also explained as to their birth after the opening of the mouth of the virat-purusa. The four principles mentioned in this verse serve to explain the three main principles, namely the adhyatma, adhidaiva and adhibhutam, as explained before.