shri bhagavan uvaca –
aksharam brahma paramam svabhavo’dhyatmam ucyate
bhuta-bhavodbhava karo visargah karma-samjnitah
Bhagavan Shri Krishna replied: It is said that Brahman is the imperishable Supreme, and the atma is the original spiritual nature of the living being. Karma is that which produces birth, duration of life and death.