As connected with objects, it is what is spoken. The presiding deity there is Agni. As connected with the soul, the mind is mentioned, which moves within the soul of the five elements.
वक्तव्यमधिभूतं च बह्विस्तत्राधिदैवतम्। अध्यात्मं मन इत्याहुः पञ्चभूतात्मचारकम्॥