श्रीभगवानुवाच | अक्षरं ब्रह्म परमं स्वभावोऽध्यात्ममुच्यते | भूतभावोद्भवकरो विसर्गः कर्मसंज्ञितः
śrībhagavānuvāca . akṣaraṃ brahma paramaṃ svabhāvo.adhyātmamucyate . bhūtabhāvodbhavakaro visargaḥ karmasaṃjñitaḥ
至尊主說：「不朽者即是至高梵；自性（Svabhava）被稱為個體精神（Adhyātma）。那導致眾生存在與生長的奉獻，被稱為羯磨（Karma）。」
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.
黑天在此解釋了阿周那提出的前三個問題。祂指出「梵」是永恆不變的最高實相；「自性」是指存在於每個個體內在的自我或本性；而「羯磨」則是指那些促使眾生產生和發展的祭祀與奉獻行為。
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.