अक्षरं ब्रह्म परमं स्वभावोऽध्यात्ममुच्यते।
भूतभावोद्भवकरो विसर्गः कर्मसंज्ञितः।।8.3।।
8.3. The Bhagavat said The immutable Absolute is the Brahman. Its intrinsic nature is called the Lord of the self. The emitting activity that causes the birth of both the animate and the inanimate is named action .
8.3 Aksaram etc. the Supreme is [called] Brahman because It is big and causes everything to grow [in It]. On the same ground, what is termed as the Lord-of-self is that thing which bears the name Consciousness which never ceases to be in It (Brahman) and which is nothing but the Brahman (svah bhavah). This Brahman, which is nothing but Consciousness, embraces the Power of [creating] the universe because of Its unlimited aspect of being external; and on account of Its freedom in the form of supremacy there arises the emitting (i.e. creative) activity [in it] in the form of manifesting Itself as the external inanimate beings and also as various external animate ones. [These two aspects of] this activity cause respectively the birth of the inanimate beings - i.e. the insentient beings, and the animate ones i.e. the sentient beings like Brahman etc. [In other words], It manifests as varigated insentient and sentient beings. Again this activity bestows on what is real, its intrinsic nature i.e. creates a reality for the one from which all that is false is excluded. this emitting activity is what is known as action.
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