श्रीभगवानुवाच:अक्षरं ब्रह्म परमं स्वभावोऽध्यात्ममुच्यते ।भूतभावोद्भवकरो विसर्गः कर्मसंज्ञितः ॥
śrībhagavānuvāca:akṣaraṃ brahma paramaṃ svabhāvo’dhyātmamucyatebhūtabhāvodbhavakaro visargaḥ karmasaṃjñitaḥ
The Blessed Lord said: The Akshara is the supreme Brahman: svabhāvaḥ is called adhyātmam; Karma is the name given to the creative movement, visargaḥ, which brings into existence all beings and their subjective and objective states.
Gītā 8·3By that Brahman, a phrase which in the Upanishads is more than once used for the self-existent as opposed to the phenomenal being, the Gita intends, it appears, the immutable self-existence which is the highest self-expression of the Divine and on whose unalterable eternity all the rest, all that moves and evolves, is founded, akṣaram paramam. By adhyātmam it means svabhāvaḥ, the spiritual way and law of being of the soul in the supreme Nature. Karma, it says, is the name given to the creative impulse and energy, visargaḥ, which looses out things from this first essential self-becoming, this Swabhava, and effects, creates, works out under its influence the cosmic becoming of existences in Prakriti.