Śrīmad-Bhāgavatam 2.10.18
Blended reading (Sanskrit + English inline)
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.
This verse elaborates on the adhidaiva, adhibhūta and adhyātma mentioned in verse 13. After the mouth appeared (mukhataḥ), the location of the sense organ, the palate (gross organ), became differentiated. In the palate, the subtle sense organ called the tongue appeared. From that, various tastes, the sense objects for the tongue, appeared. Also the presiding deity of the tongue, Varuṇa should be understood to have appeared. In this description, the gross palate and the sense object are the adhibhūta aspect. The subtle sense organ is adhyātma, and Varuṇa, the presiding deity, is the adhidaiva aspect. Though there are four elements (gross form, sense object, subtle sense organ and deity), they are classified as three in the above manner.
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Source: vedabase.io