अक्षरं ब्रह्म परमं स्वभावोऽध्यात्ममुच्यते।
भूतभावोद्भवकरो विसर्गः कर्मसंज्ञितः।।8.3।।
8.3 The Blessed Lord said Brahman is the Imperishable, the Supreme; Its essential nature is called Self-knowledge; the offering (to the gods) which causes existence and manifestation of beings and which also sustains them is called action.
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).
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