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अक्षरं ब्रह्म परमं स्वभावोऽध्यात्ममुच्यते।

भूतभावोद्भवकरो विसर्गः कर्मसंज्ञितः।।8.3।।

Sanskrit Commentary By Sri Shankaracharya

।।8.3।। -- अक्षरं न क्षरतीति अक्षरं परमात्मा एतस्य वा अक्षरस्य प्रशासने गार्गि (बृह0 उ₀ 3।8।9 इति श्रुतेः। ओंकारस्य च ओमित्येकाक्षरं ब्रह्म (गीता 8।13) इति परेण विशेषणात् अग्रहणम्। परमम् इति च निरतिशये ब्रह्मणि अक्षरे उपपन्नतरम् विशेषणम्। तस्यैव परस्य ब्रह्मणः प्रतिदेहं प्रत्यगात्मभावः स्वभावः स्वो भावः स्वभावः अध्यात्मम् उच्यते। आत्मानं देहम् अधिकृत्य प्रत्यगात्मतया प्रवृत्तं परमार्थब्रह्मावसानं वस्तु स्वभावः अध्यात्मम् उच्यते अध्यात्मशब्देन अभिधीयते। भूतभावोद्भवकरः भूतानां भावः भूतभावः तस्य उद्भवः भूतभावोद्भवः तं करोतीति भूतभावोद्भवकरः भूतवस्तूत्पत्तिकर इत्यर्थः। विसर्गः विसर्जनं देवतोद्देशेन चरुपुरोडाशादेः द्रव्यस्य परित्यागः स एष विसर्गलक्षणो यज्ञः कर्मसंज्ञितः कर्मशब्दित इत्येतत्। एतस्मात् हि बीजभूतात् वृष्ट्यादिक्रमेण स्थावरजङ्गमानि भूतानि उद्भवन्ति।।

English Translation By Swami Gambirananda

8.3 The Blessed Lord said The Immutable is the supreme Brahman; self-hood is said to the entity present in the individual plane. By action is meant the offerings which bring about the origin of the existence of things.

English Translation Of Sri Shankaracharya's Sanskrit Commentary By Swami Gambirananda

8.3 Aksaram means that which does not perish (na ksarati), the supreme Self. This agrees with the Upanisadic text, 'Under the mighty rule of this Immutable, O Gargi৷৷.' (Br. 3.8.9). And (the letter) Om is not accept here [as the meaning of aksara (lit. letter)], because of its being mentioned (as a letter) later on in, 'The single letter Om, which is Brahman' (13). Besides, the adjective 'supreme' is more apporpriate with regard to the absolute, immutable Brahman. By svabhava, self-hood, is meant the eixtence of that very supreme Brahman in every body as the indwelling Self. Svabhavah ucyate, self-hood is said to be, is referred to by the word; adhyatmam, the entity which, as the indwelling Self, exists in the body (atma) by making it its habitat (adhikrtya), and which in the ultimate analysis is the supreme Brahman. Visargah, the offerings, the giving away to gods of things like porridge [Caru: An oblations of rice, barley and pulse boiled-together to be offered to gods.], cake, etc.; bhuta-bhava-udbhava-karah, which bring about the origin of the existence of things; is karma-sanjnitah, meant by action. This sacrifice consisting in pouring of oblations is called action. The existence (bhava) of (moving and nonmoving) things (bhuta) is bhuta-bhava. The coming into being (udbhava) of that (existence) is bhuta-bhava-udbhavah. That which causes (karoti) this is bhuta-bhava-udbhava-karah, i.e. the originator of existing things. It is needed from this source that all bengs, moving and non-moving, originate thorugh the successive processes of railfall etc. (see 3.14-15).