8:3  

श्रीभगवानुवाच
अक्षरं ब्रह्म परमं स्वभावोऽध्यात्ममुच्यते ।
भूतभावोद्भवकरो विसर्गः कर्मसंज्ञितः ॥८- ३॥

Transliteration

shriibhagawaanuwaacha

akSharaM brahma paramaM swabhaawo'dhyaatmamuchyate ।

bhootabhaawodbhawakaro wisargaH karmasaMdnyitaH ॥८- ३॥

Translation

The Blessed Lord said,
Brahma is the supreme immutable, whose nature is called adhyaatma.
Past-, present-, future-creation is termed karma.

Translation

The Supreme Lord said: Brahman is the Supreme imperishable. The individual self (or Jeevaatma) is called Adhyaatma. The creative power that causes manifestation of beings is called Karma.

Translation

The Supreme Lord said, The indestructible, transcendental living entity is called Brahman, and his eternal nature is called the self. Action pertaining to the development of these material bodies is called karma, or fruitive activities.