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॥

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॥

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॥

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.

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

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).

(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).