As connected with objects, it is the vital sec; and the presiding deity is Prajapati. The two hands are mentioned as connected with the soul by persons knowing the relations of the soul.
अधिभूतं तथा शुक्र दैवतं च प्रजापतिः। हस्तावध्यात्ममित्याहुरध्यात्मविदुषो जनाः॥