अक्षरं ब्रह्म परमं स्वभावोऽध्यात्ममुच्यते।
भूतभावोद्भवकरो विसर्गः कर्मसंज्ञितः।।8.3।।
।।8.3।।श्रीभगवान् बोले -- परम अक्षर ब्रह्म है और जीवका अपना जो होनापन है उसको अध्यात्म कहते हैं। प्राणियोंका उद्भव करनेवाला जो त्याग है उसकी कर्म संज्ञा है।
8.3 Aksaram means that which does not perish (na ksarati), the supreme Self. This agrees with the Upanisadic text, Under the mighty rule of this Immutable, O Gargi৷৷. (Br. 3.8.9). And (the letter) Om is not accept here [as the meaning of aksara (lit. letter)], because of its being mentioned (as a letter) later on in, The single letter Om, which is Brahman (13). Besides, the adjective supreme is more apporpriate with regard to the absolute, immutable Brahman. By svabhava, self-hood, is meant the eixtence of that very supreme Brahman in every body as the indwelling Self. Svabhavah ucyate, self-hood is said to be, is referred to by the word; adhyatmam, the entity which, as the indwelling Self, exists in the body (atma) by making it its habitat (adhikrtya), and which in the ultimate analysis is the supreme Brahman. Visargah, the offerings, the giving away to gods of things like porridge [Caru: An oblations of rice, barley and pulse boiled-together to be offered to gods.], cake, etc.; bhuta-bhava-udbhava-karah, which bring about the origin of the existence of things; is karma-sanjnitah, meant by action. This sacrifice consisting in pouring of oblations is called action. The existence (bhava) of (moving and nonmoving) things (bhuta) is bhuta-bhava. The coming into being (udbhava) of that (existence) is bhuta-bhava-udbhavah. That which causes (karoti) this is bhuta-bhava-udbhava-karah, i.e. the originator of existing things. It is needed from this source that all bengs, moving and non-moving, originate thorugh the successive processes of railfall etc. (see 3.14-15).
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.
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