BG 8.3
अक्षरं ब्रह्म परमं स्वभावोऽध्यात्ममुच्यते ।
भूतभावोद्भवकरो विसर्गः कर्मसञ्ज्ञितः ॥
akṣaraṁ brahma paramaṁ svabhāvo ’dhyātmam ucyate
bhūta-bhāvodbhava-karo visargaḥ karma-sañjñitaḥ
Word-for-word meanings
śrī-bhagavān uvāca — Śrī Bhagavān replied; paramam — the highest; akṣaram — imperishable reality; brahma — [is] Brahman; svabhāvaḥ — the self’s (sva) state of individuated existence (bhāva); ucyate — is called; adhyātmam — integral selfhood; visargaḥ — [and] the act of resignation [such as the offering of sacrifice to the devas ( yajña)]; bhūta-bhāva-udbhava-karaḥ — that perpetuates the birth and evolution of living beings; sañjñitaḥ — is called; karma — consequential action.
Translation
Śrī Bhagavān replied: The highest imperishable reality is Brahman, the self’s (sva) state of individuated existence (bhāva) is what is meant by integral selfhood (adhyātma), and the acts of resignation (visarga) [such as the offering of sacrifices to the devas] that perpetuate the birth and evolution of living beings are called consequential action (karma).