अक्षरम् ब्रह्म परमम् स्वभावः अध्यात्मम् उच्यते
भूत भाव उद्भव करः विसर्गः कर्म सञ्ज्ञितः

श्रीभगवानुवाच -
अक्षरं ब्रह्म परमं स्वभावोऽध्यात्ममुच्यते ।
भूतभावोद्भवकरो विसर्गः कर्मसञ्ज्ञितः ॥८:३॥

shreebhagavaanuvaacha -
aksharam brahma paramam swabhaavo'dhyaatmamuchyate
bhootabhaavodbhavakaro visargah karmasanjitah ||8:3||

aksharam brahma paramam swabhaavah adhyaatmam uchyate
bhoota bhaava udbhava karah visargah karma samgnitah

Purport The glorious god said: the imperishable is the Brahma (the absolute), the supreme self-being is called the supreme soul. The effect produced by the manifested beings' nature as the cause is known as action.

श्री (shree) -- opulence, glories, reverence
भगवान् (bhagavaan) -- god
उवाच (uvaacha) -- said
अक्षरम् (aksharam) -- imperishable; indestructible
ब्रह्म (brahma) -- Brahma; the supreme; the absolute
परमम् (paramam) -- supreme; transcendental
स्वभावः (swabhaavah) -- self-being; self-existing
अध्यात्मम् (adhyaatmam) -- supreme soul
उच्यते (uchyate) -- is called
भूत (bhoota) -- manifested being; become; existing; produced; formed
भाव (bhaava) -- spirit; emotion; sentiment; being; existence; nature
उद्भव (udbhava) -- origin; generate
करः (karah) -- causing; acting; hand; who or what causes
विसर्गः (visargah) -- sending forth; giving away; relinquishment
कर्म (karma) -- actions; effect
सञ्ज्ञितः (samgnitah) -- is known