shribhagavanh ne kaha-
param akshar 'brahm' hai, apana svaroop arthath jivatma 'adhyatmh' nam se kaha jata hai tatha bhootoan ke bhav ko utpann karane vala jo tyag hai, vah 'karm' nam se kaha gaya hai ॥3॥
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Sri Bhagavan said:
The supreme indestructible is Brahma; one’s own self (the individual soul) is called Adhyatma; and the discharge of spirits (visarga), which brings forth the existence of beings, is called karma (action). (3)
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