श्रीभगवानुवाच | अक्षरं ब्रह्म परमं स्वभावोऽध्यात्ममुच्यते | भूतभावोद्भवकरो विसर्गः कर्मसंज्ञितः
śrībhagavānuvāca . akṣaraṃ brahma paramaṃ svabhāvo.adhyātmamucyate . bhūtabhāvodbhavakaro visargaḥ karmasaṃjñitaḥ
至尊主说： 不朽者是至高梵；自性（Svabhava）被称为个体层面的存在。 业（Karma）是指那些促使众生生起和存在的供奉。
The Blessed Lord said The Immutable is the supreme Brahman; self-hood is said to the entity present in the individual plane. By action is meant the offerings which bring about the origin of the existence of things.
梵是永恒不朽、不变、自存、自明、无常且遍及一切的。它是万物的源头、根基和子宫。所有显现的众生都在其中生存、活动并拥有其存在。因此，它是至高无上的不朽者（Akshara）。其本质或自性（Svabhava）被称为自性（Adhyatma）。梵作为内在的自我（Pratyagatma）居住在每个个体身体中，被称为自性。在此，“不朽者”指的是至高梵，而非神圣的“嗡”字或未显现的自然本源，因为它们都有消融和毁灭之时。业（Karma）是指那些通过供奉祭品（如熟米、糕点等）给诸神，从而促使众生诞生和发展的祭祀行为。这些供奉以微妙的形式到达太阳领域，通过太阳带来雨水，滋养各种谷物、蔬菜和水果的生长，众生因此得以生存和发展。因此，祭祀是所有众生生起和存在的因由。
Brahman is imperishable? immutable? eternal? selfexistent? selfluminous? unchanging and allpervading. It is the source? root and womb of everything. In It all beings that are manifested live? move and have their very being. Hence? It is Paramam? the Supreme and Akshara.Its essential nature or Svabhava is Adhyatma. Brahmans dwelling in each individual body as the innermost Self (the Pratyagatma) is called Adhyatma. Yajnavalkya (a great sage of the Upanishadic period) said O Gargi Heaven and earth stand upheld in their places. The Brahmanas call this (Brahman) the Akshara (the imperishable). It is neither red nor white It is not shadow? not darkness? nor air? not ehter? without adhesion? without smell? without eyes? without ears? without speech? without mind? without light? without breath? without a mouth or door? without measures? having nothing within and nothing outside It. It does not consume anything? nor does anyone consume It. Akshara is the Supreme Brahman only.Akshara here does not mean the holy word Om? or the Avyakta (the unmanifested source of all that is in Nature). There is Laya (absorption) for Om. There is destruction for the unmanifested Nature also. Therefore Brahman is the Akshara? the Imperishable? the Supreme Being.Offering All virtuous work.The sacrificial act which consists of offering cooked rice? cakes? etc.? to the gods and which causes the genesis and support of beings is called Karma. The oblations in the sacrifice assume a subtle form and reach the sphere of the sun. Through the sun there is rain? and various sorts of grains? vegetables and fruits crop up. The living beings (Bhutas) live and develop on account of rice and other foodstuffs. Therefore Yajnas are the cause of the genesis and support of all beings.