B.G 8.01, 02, 03

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

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)?"

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

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?

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

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.

॥ hariḥ oṁ ॥

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

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।

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).

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

(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).