B.G 8.01, 02, 03

अर्जुन उवाच,
किं तद्ब्रह्म किमध्यात्मं किं कर्म पुरुषोत्तम। अधिभूतं च किं प्रोक्तमधिदैवं किमुच्यते ॥१॥

kiṁ tadbrahma kimadhyātmaṁ kiṁ karma puruṣottama। adhibhūtaṁ ca kiṁ proktamadhidaivaṁ kimucyate ॥1॥

[किं तद् ब्रह्म किम् अध्यात्मं किं कर्म पुरुषोत्तम। अधिभूतं च किं प्रोक्तम् अधिदैवं किम् उच्यते॥
किं (kim) - What; तद् (tad) - That; ब्रह्म (brahma) - The absolute reality; किम् (kim) - What; अध्यात्मं (adhyātmaṁ) - The principle related to the self; किं (kim) - What; कर्म (karma) - Action or duty; पुरुषोत्तम (puruṣottama) - O Supreme Person; अधिभूतं (adhibhūtaṁ) - That which pertains to the being; च (ca) - And; किं (kim) - What; प्रोक्तम् (proktam) - Is said; अधिदैवं (adhidaivam) - That which pertains to the underlying principle of destiny or divinity; किम् (kim) - What; उच्यते (ucyate) - Is called;]

What is that Brahman? What is the self (adhyātma)? What is action (karma), O Supreme Person, What is described as pertaining to the underlying principle of being (adhibhūta)? And what is referred to as the underlying principle of destiny or divinity (adhidaiva)?"

अधियज्ञः कथं कोऽत्र देहेऽस्मिन् मधुसूदन। प्रयाणकाले च कथं ज्ञेयोऽसि नियतात्मभिः ॥२॥

adhiyajñaḥ kathaṁ ko'tra dehe'smin madhusūdana। prayāṇakāle ca kathaṁ jñeyo'si niyatātmabhiḥ ॥2॥

[अधियज्ञः कथं कः अत्र देहे अस्मिन् मधुसूदन। प्रयाणकाले च कथं ज्ञेयः असि नियतात्मभिः॥
अधियज्ञः (adhiyajñaḥ) - The principle related to sacrifice; कथं (kathaṁ) - How; कः (kaḥ) - Where; अत्र (atra) - Here; देहे (dehe) - In the body; अस्मिन् (asmin) - This; मधुसूदन (madhusūdana) - O Madhusūdana (slayer of the demon Madhu); प्रयाणकाले (prayāṇakāle) - At the time of departure (death); च (ca) - And; कथं (kathaṁ) - How; ज्ञेयः (jñeyaḥ) - To be known; असि (asi) - Are (you); नियतात्मभिः (niyatātmabhiḥ) - By those of controlled mind;]

O Madhusūdana, how is the principle of sacrifice (adhiyajña) present in this body, and where? And how are (You) to be known at the time of departure by those of a controlled mind?

श्रीभगवानुवाच, अक्षरं ब्रह्म परमं स्वभावोऽध्यात्ममुच्यते। भूतभावोद्भवकरो विसर्गः कर्मसञ्ज्ञितः ॥३॥

śrībhagavānuvāca, akṣaraṁ brahma paramaṁ svabhāvo'dhyātmamucyate। bhūtabhāvodbhavakaro visargaḥ karmasañjñitaḥ ॥3॥

[श्रीभगवान् उवाच, अक्षरं ब्रह्म परमं स्वभावः अध्यात्मम् उच्यते। भूतभावोद्भवकरः विसर्गः कर्मसञ्ज्ञितः॥
श्रीभगवान् (śrībhagavān) - The Blessed Lord; उवाच (uvāca) - Said; अक्षरं (akṣaram) - The imperishable; ब्रह्म (brahma) - The Absolute; परमं (paramaṁ) - Supreme; स्वभावः (svabhāvaḥ) - One's essential nature; अध्यात्मम् (adhyātmaṁ) - That which pertains to the self; उच्यते (ucyate) - Is called; भूतभावोद्भवकरः (bhūtabhāvodbhavakaraḥ) - That which causes the origin of the existence of beings; विसर्गः (visargaḥ) - Sacrifice or offering; कर्मसञ्ज्ञितः (karmasañjñitaḥ) - Known as action;]

The Blessed Lord said: "The imperishable (akṣara) is the Supreme Brahman. One's essential nature (svabhāva) is called 'adhyātma', pertaining to self. The offering (visarga), which causes the origin of the existence of beings, is known as action (karma).

Gīta Bhāshya 8.01, 02, 03

'paramam akṣaraṁ' - The Supreme Brahman, the ultimate imperishable. 'adhyātma' - that which pertains to the 'ātman'. 'svabhāva = sva + bhava'; sva - excludes the concept of the Lord (Īśvara); bhāva - is that which exists always in one way only, consistently. svabhāva - the innate nature of the living being, called one's own. bhūtabhavodbhavakaro - the special act of arising of the universe by the Lord that includes living beings (bhūta) and the insentient (bhāvā). 'visarga' - the special arising of the universe.

॥ हरिः ॐ ॥

॥ hariḥ oṁ ॥

[हरिः (hariḥ) - Lord Vishnu; remover of sins; ॐ (om) - The primordial sound; the ultimate reality; the cosmic vibration;]

"Lord Hari, the remover of sins and protector is the ultimate reality (Om)."

मरणकालकर्तव्यगत्यादि अस्मिन् अध्याये उपदिशति। परमम् अक्षरं परं ब्रह्म। वेदादिशङ्काव्यावृत्त्यर्थम् एतत्। आत्मनि अधि यत् तत् अध्यात्मम्। 'आत्माधिकारे' यत् तत् इति वा। तथाहि जैवः स्वभावः। स्वाख्यो भावः इति व्युत्पत्त्या जीवो वा स्वभावः। सर्वदा अस्त्येव एकप्रकारेण इति भावः। अन्तःकरणादि व्यावृत्त्यर्थः भावशब्दः। न हि एकप्रकारेण स्थितिः अन्तःकरणादेः। विकारित्वात्। स्वशब्दः ईश्वरव्यावृत्त्यर्थः।

maraṇakālakartavyagatyādi asmin adhyāye upadiśati। paramam akṣaraṁ paraṁ brahma। vedādiśaṅkāvyāvr̥ttyartham etat। ātmani adhi yat tat adhyātmam। 'ātmādhikāre' yat tat iti vā। tathāhi jaivaḥ svabhāvaḥ। svākhyo bhāvaḥ iti vyutpattyā jīvo vā svabhāvaḥ। sarvadā astyeva ekaprakāreṇa iti bhāvaḥ। antaḥkaraṇādi vyāvr̥ttyarthaḥ bhāvaśabdaḥ। na hi ekaprakāreṇa sthitiḥ antaḥkaraṇādeḥ। vikāritvāt। svaśabdaḥ īśvaravyāvr̥ttyarthaḥ।

[मरणकालकर्तव्यगत्यादि (maraṇakālakartavyagatyādi) - Duty, movement, and other considerations at the time of death; अस्मिन् (asmin) - In this; अध्याये (adhyāye) - Chapter; उपदिशति (upadiśati) - Is taught; परमम् (paramam) - Supreme; अक्षरं (akṣaram) - Imperishable; परं (param) - Highest; ब्रह्म (brahma) - Absolute reality; वेदादि (vedādi) - The Vedas and others; शङ्का (śaṅkā) - Doubt; व्यावृत्त्यर्थम् (vyāvṛttyartham) - For the purpose of resolving; एतत् (etat) - This; आत्मनि (ātmani) - In the self; अधि (adhi) - Pertaining to; यत् (yat) - That which; तत् (tat) - That; अध्यात्मम् (adhyātmaṁ) - The principle related to the self; आत्माधिकारे (ātma-adhikāre) - In the domain of the self; यत् तत् (yat tat) - That which is so; तथाहि (tathā hi) - Indeed thus; जैवः (jaivaḥ) - Related to the soul or living being; स्वभावः (svabhāvaḥ) - One's innate nature; स्वाख्यः (svākhyaḥ) - Called one's own; भावः (bhāvaḥ) - Existence, state, or essence; इति (iti) - Thus; व्युत्पत्त्या (vyutpattyā) - By derivation; जीवः (jīvaḥ) - The individual soul; वा (vā) - Or; सर्वदा (sarvadā) - Always; अस्ति (asti) - Exists; एव (eva) - Certainly; एकप्रकारेण (ekaprakāreṇa) - In one manner; इति (iti) - Thus; भावः (bhāvaḥ) - The nature; अन्तःकरणादि (antaḥkaraṇādi) - The internal organs and others; व्यावृत्त्यर्थः (vyāvṛttyarthaḥ) - For the purpose of exclusion; भावशब्दः (bhāva-śabdaḥ) - The word "bhāva" (nature); न (na) - Not; हि (hi) - Indeed; एकप्रकारेण (ekaprakāreṇa) - In one manner; स्थितिः (sthitiḥ) - Existence; अन्तःकरणादेः (antaḥkaraṇādeḥ) - Of the internal organ, etc.; विकारित्वात् (vikāritvāt) - Due to mutability; स्वशब्दः (svaśabdaḥ) - The word "sva" (one’s own); ईश्वर-व्यावृत्त्यर्थः (īśvara-vyāvṛttyarthaḥ) - For the purpose of exclusion of the Lord;]

In this chapter, the duties, movements, and other considerations at the time of death are taught. The Supreme Brahman is the ultimate imperishable reality, the 'paramam akṣaraṁ', qualified by the adjective 'paramam'. It is reiterated to resolve doubts concerning the Vedas and others (which are lesser imperishables). That which pertains to the 'ātman', i.e. essence is termed "adhyātma". Alternatively, it can also mean the subject dwelled into in the 'ātma-adhikāra' ancient text. The word 'svabhāva' is etymologically derived as "the nature called one's own". Thus, it always refers to the innate nature of individual living being. The word 'bhāva' is that which exists always in one way only, consistently. Thus, the term "bhāva" excludes the internal organs (such as mind and senses) and others because their state is not stable in one manner and are subjected to distortion. The word "sva" (one’s own) excludes the concept of the Lord (Īśvara).

भूतानां जीवानां। भावानां जडपदार्थानां च उद्भवकरेश्वरक्रिया विसर्गः। विशेषेण सर्जनं विसर्ग इत्यर्थः ॥ १-३ ॥

bhūtānāṁ jīvānāṁ। bhāvānāṁ jaḍapadārthānāṁ ca udbhavakareśvarakriyā visargaḥ। viśeṣeṇa sarjanaṁ visarga ityarthaḥ ॥ 1-3 ॥

[भूतानां (bhūtānāṁ) - Of beings; जीवानां (jīvānāṁ) - Of living entities; भावानां (bhāvānāṁ) - Of states or conditions; जडपदार्थानां (jaḍapadārthānāṁ) - Of inanimate objects; च (ca) - And; उद्भवकर (udbhavakara) - That which causes the origin; ईश्वरक्रिया (īśvarakriyā) - The act of the Lord; विसर्गः (visargaḥ) - Offering, creation, or emission; विशेषेण (viśeṣeṇa) - Specifically; सर्जनं (sarjanaṁ) - Creation; विसर्गः (visargaḥ) - Emission or creation; इत्यर्थः (ityarthaḥ) - This is the meaning;]

(In the word 'bhūtabhāvodbhavakaro',) the word 'bhūta' refers to living beings (jīva).The word bhāva refers to insentient, inanimate objects. The act of arising (udbhavakara) caused by the Lord (īśvarakriyā) is referred to as 'visarga'. The adjective 'vi' in 'visarga' refers to the special universe (sarga).