Lord Krishna reveals that among the four Vedas, His vibhūti or divine, transcendental opulence is the Sāma Veda, of all the devas His vibhūti is the celestial chief Indra.

Of the 11 senses called indriyāṇāṃ being seeing, hearing, tasting, touching and smelling which corresponds respectively to the eyes, ears, tongue, skin and nose with the 11th being the mind which as the chief of them all is Lord Krishna vibhūti.

Of all living beings whatever consciousness arises within them apart from intelligence that is also His vibhūti.

“विष्णुः सर्वव्याप्तित्वप्रवेशित्वादेः | विष्णु व्याप्तौ | विश प्रवेशने इति हि पठन्ति || गतिश्च सर्वभूतानां प्रजानां चापि भारत | व्याप्तौ मे रोदसि पार्थ कान्तिश्चाभ्यधिका मम | अधिभूतानिविष्टश्च तदिच्छुश्चापि भारत | क्रमणाच्चाप्यहं पार्थ विष्णुरित्यभिसंज्ञितः | इति मोक्षधर्मे ||” - Vishnu, because He pervades, entering the entire space. Vishnu means all-pervading, Visha entering, thus also it is said. “I am the goal for all the creatures and the conscious beings, O Bharata. By Me is the world and the sky enveloped, O Partha and My glory is immeasurable. Abiding in all creatures, I desire their well-being. Because of My strident steps I am called Vishnu”, thus in Moksha Dharma text.

21 *Of Ādityas I am Vishnu, of luminaries the Sun (named) Amśumat; I am Marīci of the Maruts, and the Moon amongst the stellar bodies.* 22 *“I am, of the Vedas, the Sāmaveda, of the Gods I am Indra; of the sense-centres I am the Mind, and of the living beings their Sentiency.”* (221)

So saying, the kind (God) said, “I am Vishnu amongst the Ādityas; (Twelve sons of Āditi, the wife of progenitor Kashyapa); of the lustrous things I am the Sun beaming with rays; and of the host of gods I am the Marīchi-Patriarchal (first-born) beings. I am Sāmaveda amongst the Vedas,” said Govinda, “Indra, the brother of Maruta amongst Gods; the mind, the eleventh organ amongst the organs of sense, and life-breath of all living beings.

'Vedānām sāmavedo'smi'—Of the four Vedas, Sāmaveda is the most suitable for music. In it, there is the description of the Lord's glory in the form of Indra's glory. So, Sāmaveda is the divine glory of the Lord.

'Devānāmasmi vāsavaḥ'—Of all the gods, Indra is the chief one, the lord of the gods. So Lord Kṛṣṇa, has mentioned him, as His divine glory.

'Indriyāṇām manaścāsmi'—The five senses function, properly, only if the mind remains with them. If it wanders away, they cannot function properly. So the mind, is reckoned, as the Lord's divine glory.

'Bhūtānāmasmi cetanā'—The difference, between a living person and a dead person, is that the former has consciousness (life, energy), while the latter has no consciousness. So this consciousness, is the Lord's divine glory.

Whatever distinction is there, in the divine glories, is the Lord's.

वेदांआंतु सामवेदु । तो मी म्हणे गोविंदु । देवांमाजी मरुद्‍बंधु । महेंद्र तो मी ॥ २२३ ॥

इंद्रियांआंतु अकरावें । मन तें मी हें जाणावें । भूतांमाजी स्वभावें । चेतना ते मी ॥ २२४ ॥

(10.223) गोविन्द कहते हैं कि वेदों में जो सामवेद है वह मैं हूँ; देवों में जो मरुद्रन्धु महेन्द्र है वह मैं हूँ।

(10.224) इन्द्रियों में ग्यारहवाँ जो मन है वह मुझे ही समझे।

‘वेदानां सामवेदोऽस्मि’—वेदोंकी जो ऋचाएँ स्वरसहित गायी जाती हैं, उनका नाम सामवेद है। सामवेदमें इन्द्ररूपसे भगवान्की स्तुतिका वर्णन है। इसलिये सामवेद भगवान्की विभूति है।

‘देवानामस्मि वासवः’—सूर्य, चन्द्रमा आदि जितने भी देवता हैं, उन सबमें इन्द्र मुख्य है और सबका अधिपति है। इसलिये भगवान्ने उसको अपनी विभूति बताया है।

‘इन्द्रियाणां मनश्चास्मि’—नेत्र, कान आदि सब इन्द्रियोंमें मन मुख्य है। सब इन्द्रियाँ मनके साथ रहनेसे (मनको साथमें लेकर) ही काम करती हैं। मन साथमें न

रहनेसे इन्द्रियाँ अपना काम नहीं करतीं। यदि मनका साथ न हो तो इन्द्रियोंके सामने विषय आनेपर भी विषयोंका ज्ञान नहीं होता। मनमें यह विशेषता भगवान्से ही आयी है। इसलिये भगवान्ने मनको अपनी विभूति बताया है।

‘भूतानामस्मि चेतना’—सम्पूर्ण प्राणियोंकी जो चेतना-शक्ति, प्राणशक्ति है, जिससे मेरे हुए आदमीकी अपेक्षा सोये हुए आदमीमें विलक्षणता दीखती है, उसे भगवान्ने अपनी विभूति बताया है।

इन विभूतियोंमें जो विशेषता है, वह भगवान्से ही आयी है। इनकी स्वतन्त्र विशेषता नहीं है।