|| 8.3 ||

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

śrī-bhagavān uvāca akṣaraṁ brahma paramaṁ svabhāvo ’dhyātmam ucyate bhūta-bhāvodbhava-karo visargaḥ karma-saṁjñitaḥ

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)

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.

Kṛṣṇa answers Arjuna’s questions concisely. First, He defines ‘Brahman’ as the indestructible, transcendental living entity. This refers to the spirit soul. Second, He defines ‘Adhyātma’ as the eternal nature of the soul. The soul’s natural state is to be a conscious servant of the Divine. Third, He defines ‘Karma’ as the action pertaining to the development of the material bodies of living entities. Karma is the ‘visargaḥ’, the specific force of action that triggers the creation of a physical body. We act according to our desires, and those actions force nature to provide us with a body that matches our mentality. This is a scientific definition of reincarnation. We are eternal spirit (Brahman) with an eternal nature (Adhyātma), but our material activities (Karma) generate the physical frames we occupy. By understanding this, Arjuna can see that he is a spiritual being temporarily acting within a material system driven by past deeds.