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Bhagavad Gita Chapter 8 Verse 3

भगवद् गीता अध्याय 8 श्लोक 3

श्री भगवानुवाच
अक्षरं ब्रह्म परमं स्वभावोऽध्यात्ममुच्यते।
भूतभावोद्भवकरो विसर्गः कर्मसंज्ञितः।।8.3।।

हिंदी अनुवाद - स्वामी रामसुख दास जी ( भगवद् गीता 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।

Rudra Vaishnava Sampradaya - Commentary

In response to the questions inquired about in the previous two verses, Lord Krishna answers them in the order in which they were asked in this verse an the next two beginning with the words aksaram paramam brahma meaning the supreme, imperishable ultimate truth. That which is immutable, which is constant, which is indestructible. The indestructible principle is the highest because it is eternal, it is the primal cause of all creation and is known as the brahman or the spiritual substratum pervading all existence. In the Brihad-aranyaka Upanisad III.VIII.VIII we find: The knowers of the brahman state that the immutable brahman is that which is to be known. This immutable brahman manifests itself within the atma or individual soul residing within all sentient beings and is called as svabhava. The same principle existing as the monitor presiding over the physical body is designated by the term adhyatma which is the origin of all created beings and their development as well as their evolution from one lifetime to the next lifetime. The Manu Samhita III.LXXVI states: The oblations of ghee or clarified butter offered into the sacred fire ascend up and reach Surya, the sun god in full, from which results in rains, from rains grow grains and from grains beings. That yagna or offerings in propitiation consisting of putting ghee and havi or sanctified seed grains into the sacred fire with sanctified Vedic mantras to propitiate the demigods causing the development and benefit of all beings is known as karma or actions. This includes by implication all ritualistic Vedic activities.

Brahma Vaishnava Sampradaya - Commentary

Hari Om! The renunciation of action and the focused concentration of the mind at the time of death is discussed in this chapter. The supreme absolute and immutable truth is the brahman or spiritual substratum pervading all existence and without changing its svabhavah or the nature which causes development and evolution which also manifests as the atma or soul. Thus to remove any doubts about the paramount importance of the Vedic scriptures it is sometimes referred to as adhyatman or that which elevates the atma or soul, also that by which the atma is revealed. Similarly the jivas or embodied beings are also potentially svabhavah by helping oneself to elevate themselves. Therefore the jiva that which is made up of its innate nature. Since the attitude of the jiva is always to evolve the innate nature it is very beneficial. Associated with internal organs the word bhavah indicating gross material elements is used; but since the internal organs do not all respond similarly in the same manner another interpretation of bhava could be not connected to gross material elements and that would fits with the word svabhavo which refers to the eternally pure atma or soul and connotes our eternal relationship with the Supreme Lord Krishna. The potency of the Supreme Lord which manifests the creation of gross material elements and the living entities to be elevated is known as visargah and is the special creative activity of the Supreme Lord.

Shri Vaishnava Sampradaya - Commentary

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.

Kumara Vaishnava Sampradaya - Commentary

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.