श्रीभगवानुवाच
अक्षरं ब्रह्म परमं स्वभावोऽध्यात्ममुच्यते।
भूतभावोद्भवकरो विसर्गः कर्मसंज्ञितः॥

Sri Bhagavaan Uvaacha:
Aksharam brahma paramam swabhaavo’dhyaatmamuchyate;
Bhootabhaavodbhavakaro visargah karmasamjnitah.

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श्री भगवान ने कहा- परम अक्षर 'ब्रह्म' है, अपना स्वरूप अर्थात जीवात्मा 'अध्यात्म' नाम से कहा जाता है तथा भूतों के भाव को उत्पन्न करने वाला जो त्याग है, वह 'कर्म' नाम से कहा गया है

The Blessed Lord said: Brahman is the Imperishable, the Supreme; His essential nature is called Self-knowledge; the offering (to the gods) which causes existence and manifestation of beings and which alsosustains them is called action.

ଅକ୍ଷର ହିଁ ପରମବ୍ରହ୍ମ ଏବଂ ପରା ପ୍ରକୃତି (ଜୀବରୂପା)କୁ ଅଧ୍ୟାତ୍ମ କହନ୍ତି ।ଜୀବ ମାନଙ୍କର ସତ୍ତାକୁ ଉପùନ୍ନ କରୁଥିବା ତ୍ୟାଗକୁ କର୍ମ କୁହାଯାଏ ।

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