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Bhagavad Gita Chapter 8 Verse 3

भगवद् गीता अध्याय 8 श्लोक 3

श्री भगवानुवाच
अक्षरं ब्रह्म परमं स्वभावोऽध्यात्ममुच्यते।
भूतभावोद्भवकरो विसर्गः कर्मसंज्ञितः।।8.3।।

हिंदी अनुवाद - स्वामी तेजोमयानंद

।।8.3।। श्रीभगवान् ने कहा -- परम अक्षर (अविनाशी) तत्त्व ब्रह्म है स्वभाव (अपना स्वरूप) अध्यात्म कहा जाता है भूतों के भावों को उत्पन्न करने वाला विसर्ग (यज्ञ प्रेरक बल) कर्म नाम से जाना जाता है।।

Brahma Vaishnava Sampradaya - Commentary

Hari Om! The renunciation of action and the focused concentration of the mind at the time of death is discussed in this chapter. The supreme absolute and immutable truth is the brahman or spiritual substratum pervading all existence and without changing its svabhavah or the nature which causes development and evolution which also manifests as the atma or soul. Thus to remove any doubts about the paramount importance of the Vedic scriptures it is sometimes referred to as adhyatman or that which elevates the atma or soul, also that by which the atma is revealed. Similarly the jivas or embodied beings are also potentially svabhavah by helping oneself to elevate themselves. Therefore the jiva that which is made up of its innate nature. Since the attitude of the jiva is always to evolve the innate nature it is very beneficial. Associated with internal organs the word bhavah indicating gross material elements is used; but since the internal organs do not all respond similarly in the same manner another interpretation of bhava could be not connected to gross material elements and that would fits with the word svabhavo which refers to the eternally pure atma or soul and connotes our eternal relationship with the Supreme Lord Krishna. The potency of the Supreme Lord which manifests the creation of gross material elements and the living entities to be elevated is known as visargah and is the special creative activity of the Supreme Lord.