shri bhagavan uvaca –
aksharam brahma paramam svabhavo’dhyatmam ucyate
bhuta-bhavodbhava karo visargah karma-samjnitah
Translation:
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.
Translation: