अक्षरं ब्रह्म परमं स्वभावोऽध्यात्ममुच्यते।
भूतभावोद्भवकरो विसर्गः कर्मसंज्ञितः।।8.3।।
।।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।।
What is designated in verse one as tad brahma or the supreme spiritual substratum pervading all existence is the aksaram paramam or the supreme indestructible atma or soul. Aksaram is that which is not subject to decay or imperishable and is the collective given by the ksetrajnanis or those knowledgeable of the field of action or the informers of uninformed matter and atma embodied beings. The Subala Upanisad II states avyakta the indiscernible compound of spirit and matter merges into the aksara the indivisible compound which descends into tamas or nescience. Parama aksaram is the superior indestructible atma nature which is completely disengaged from prakriti or the material substratum and not connected to even the aksaram which comprises embodied beings and combines both. The word svabhavo is also called adhyatma and indicates subtle material elements and its accompanying erratic tendencies. These subtle elements are what adheres to the atma in the descent of the supra subtle quintuple process from spirit to matter, the last being the fifth stage which becomes the seminal fluids referred to in the Panca-agni-vidva or five-fold sacrificial fires which are described in the Chandogya Upanisad:V.III-X which is essential and has to be known by all aspirants. Both aksara and adhyatma must be realised by the mumumkshus or emancipation seekers for moksa or liberation from material existence as aksara the immortal soul is that what is worthy of selection and adhyatma the embodied being incarcerated in matter is worthy of rejection. The sequence which manifests this descent into matter by the jiva or embodied being is called visargah and karma refers to that specific action which activates a corresponding reaction and determines the destination and manifestation of all creatures into embodied states whether human, animal, fish etc. The final action which actually causes manifestation into material existence is known as procreation between males and females of different species. The Vedic scriptures declare that in the fifth stage the male discharges the sacrificial water into the females sacrificial fire and a new embodied being is created. This act is known as karma. The knowledge of karma, aksara and adhyatma are all prerequisites of knowledge absolutely essential for those seeking moksa or liberation from the material existence. Otherwise one will be ignorant of what is worthy of rejection and what is worthy of attention and unable to properly interact accordingly. An example is following in verse 11 concerning brahmacarya or celibacy.