श्रीभगवानुवाच | अक्षरं ब्रह्म परमं स्वभावोऽध्यात्ममुच्यते | भूतभावोद्भवकरो विसर्ग: कर्मसञ्ज्ञित: ॥3॥
śhrī bhagavān uvācha akṣharaṁ brahma paramaṁ svabhāvo ’dhyātmam uchyate bhūta-bhāvodbhava-karo visargaḥ karma-sanjñitaḥ
śhrī-bhagavān uvācha—the Blessed Lord said; akṣharam—indestructible; brahma—Brahman; paramam—the Supreme; svabhāvaḥ—nature; adhyātmam—one’s own self; uchyate—is called; bhūta-bhāva-udbhava-karaḥ—Actions pertaining to the material personality of living beings, and its development; visargaḥ—creation; karma—fruitive activities; sanjñitaḥ—are called
The Blessed Lord said: The Immutable is the supreme Brahman; self-hood is said to be the entity present in the individual plane. By action is meant the offerings which bring about the origin of the existence of things.