Verse
श्रीभगवानुवाच:अक्षरं ब्रह्म परमं स्वभावोऽध्यात्ममुच्यते ।भूतभावोद्भवकरो विसर्गः कर्मसंज्ञितः ॥
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 8·3