BG 8.3

8.3 अक्षरम् imperishable? ब्रह्म Brahman? परमम् Supreme? स्वभावः (His) Nature? अध्यात्मम् Selfknowledge? उच्यते is called? भूतभावोद्भवकरः that which causes the origin and growth of beings? विसर्गः offering (to gods)? कर्मसंज्ञितः is called action.Commentary 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.

— vedicscriptures · exposition · source ↗

Brahman is indestructible and eternally existing, and its constitution is not changed at any time. But beyond Brahman there is Para-brahman. Brahman refers to the living entity, and Para-brahman refers to the Supreme Personality of Godhead. The constitutional position of the living entity is different from the position he takes in the material world. In material consciousness his nature is to try to be the lord of matter, but in spiritual consciousness, Kṛṣṇa consciousness, his position is to serve the Supreme. When the living entity is in material consciousness, he has to take on various bodies in the material world. That is called karma, or varied creation by the force of material consciousness. In Vedic literature the living entity is called jīvātmā and Brahman, but he is never called Para-brahman. The living entity ( jīvātmā ) takes different positions – sometimes he merges into the dark material nature and identifies himself with matter, and sometimes he identifies himself with the superior, spiritual nature. Therefore he is called the Supreme Lord’s marginal energy. According to his identification with material or spiritual nature, he receives a material or spiritual body. In material nature he may take a body from any of the 8,400,000 species of life, but in spiritual nature he has only one body. In material nature he is manifested sometimes as a man, demigod, animal, beast, bird, etc., according to his karma. To attain material heavenly planets and enjoy their facilities, he sometimes performs sacrifices ( yajña ), but when his merit is exhausted he returns to earth again in the form of a man. This process is called karma. The Chāndogya Upaniṣad describes the Vedic sacrificial process. On the sacrificial altar, five kinds of offerings are made into five kinds of fire. The five kinds of fire are conceived of as the heavenly planets, clouds, the earth, man and woman, and the five kinds of sacrificial offerings are faith, the enjoyer on the moon, rain, grains and semen. In the process of sacrifice, the living entity makes specific sacrifices to attain specific heavenly planets and consequently reaches them. When the merit of sacrifice is exhausted, the living entity descends to earth in the form of rain, then takes on the form of grains, and the grains are eaten by man and transformed into semen, which impregnates a woman, and thus the living entity once again attains the human form to perform sacrifice and so repeat the same cycle. In this way, the living entity perpetually comes and goes on the material path. The Kṛṣṇa conscious person, however, avoids such sacrifices. He takes directly to Kṛṣṇa consciousness and thereby prepares himself to return to Godhead. Impersonalist commentators on the Bhagavad-gītā unreasonably assume that Brahman takes the form of jīva in the material world, and to substantiate this they refer to Chapter Fifteen, verse 7, of the Gītā. But in this verse the Lord also speaks of the living entity as “an eternal fragment of Myself.” The fragment of God, the living entity, may fall down into the material world, but the Supreme Lord (Acyuta) never falls down. Therefore this assumption that the Supreme Brahman assumes the form of jīva is not acceptable. It is important to remember that in Vedic literature Brahman (the living entity) is distinguished from Para-brahman (the Supreme Lord).

— vedicscriptures · exposition · source ↗