कर्म ब्रह्मोद्भवं विद्धि ब्रह्माक्षरसमुद्भवम् | तस्मात्सर्वगतं ब्रह्म नित्यं यज्ञे प्रतिष्ठितम्
karma brahmodbhavaṃ viddhi brahmākṣarasamudbhavam . tasmātsarvagataṃ brahma nityaṃ yajñe pratiṣṭhitam
當知行動（karma）源於《吠陀》（Brahma），而《吠陀》則源於不朽者（Akshara）。因此，那遍及一切的《吠陀》恆常確立於祭祀之中。
Know that actin has the veda as its origin; the Vedas has the Immutable as its source. Hence, the all-pervading Veda is for ever based on sacrifice.
此處的「Brahma」（梵）可指《吠陀》經典。正如呼吸源於人體，同樣地，《吠陀》被視為不朽者或全知者的呼吸。因此，《吠陀》恆常立足於祭祀之中，主要闡述祭祀及其執行方式。行動（karma）是依據《吠陀》的訓誡而產生。
Brahma may mean Veda. Just as the breath comes out of a man? so also the Veda is the breath of the Imperishable or the Omniscient. The Veda ever rests in the sacrifice? i.e.? it deals chiefly with sacrifices and the ways of their performance. (Cf.IV.24 to 32).Karma Action? Brahmodbhavam arisen from the injunctions of the Vedas.