श्री भगवानुवाच अक्षरं ब्रह्म परमं स्वभावोऽध्यात्ममुच्यते। भूतभावोद्भवकरो विसर्गः कर्मसंज्ञितः।।
śrī-bhagavān uvāca akṣaraṁ brahma paramaṁ svabhāvo ’dhyātmam ucyate bhūta-bhāvodbhava-karo visargaḥ karma-saṁjñitaḥ
Word by Word
śrī-bhagavān (the Supreme Personality of Godhead) uvāca (said) akṣaram (indestructible) brahma (Brahman) paramam (transcendental) svabhāvaḥ (eternal nature) adhyātmam (the self) ucyate (is called) bhūta-bhāva-udbhava-karaḥ (producing the material bodies of living entities) visargaḥ (creation/action) karma (karma) saṁjñitaḥ (is called)
Translation
The Supreme Personality of Godhead said: The indestructible, transcendental living entity is called Brahman, and his eternal nature is called adhyatma, the self. Action pertaining to the development of the material bodies of the living entities is called karma, or fruitive activities.