अक्षरं ब्रह्म परमं स्वभावोऽध्यात्ममुच्यते।
भूतभावोद्भवकरो विसर्गः कर्मसंज्ञितः।।8.3।।
8.3 The Blessed Lord said The Immutable is the supreme Brahman; self-hood is said to the entity present in the individual plane. By action is meant the offerings which bring about the origin of the existence of things.
8.3 The Lord said That which is the Supreme Imperishable (Aksara) has been named that brahman The Aksara is that which cannot be destroyed and forms the totality of all individual selves. The Srutis say to this effect: The Avyakta is dissolved into the Aksara, the Aksara is dissolved into Tamas (Su. U., 2). The supreme Aksara is the essential form of the self, separated from Prakrti. Ones own material nature (the body) is spoken of as Adhyatma or that which dwells with the self. This material nature (Svabhava) is Prakrti. It does not form the self but attaches itself to the self in the form of subtle elements, impressions etc. This has been taught in the Vidya of Five Fires (Cha. U., 5). Both these (the Aksara and the Adhyatma) should be known by the aspirants for liberation (Kaivalya) - the former as what should be attained and the latter as what should be relinished. Karma is that force which produces the origination of mundane beings. Beings here means beings such as the human beings. The creative force which produces their origination is contact with woman. It has been described in the Sruti passage thus: The waters sacrificed in the fifth oblations become those who are named Purusas (Cha. U., 5.3.3). That creative force is called Karma. All the acts associated with that should be considered by aspirants after release as calling for abstention. This abstention will also be inculcated immediately in the text, Desiring which they practise the vow of continence (8.11).
Sri Bhagavaan Uvaacha: Aksharam brahma paramam swabhaavo’dhyaatmamuchyate; Bhootabhaavodbhavakaro visargah karmasamjnitah.
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