The Blessed Lord (Śrī Bhagavān) said: The imperishable (akṣara) is the supreme Brahman, its own-nature (svabhāva) is called the supreme Self (adhyātma). The creative offering which causes the origin and development of beings, is known as action (karma).
Eternal and supreme is the infinite spirit; its inner self is called inherent being; its creative force, known as action, is the source of creatures' existence.
The Blessed Lord said: (3) The Imperishable is the highest Brahman; it is called 'inherent nature' in so far as it appertains to [an individual] self,—as the creative force (visarga) known as 'works' which gives rise to the [separate] natures of contingent beings.
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.
8.3
8.3 The Blessed Lord said -- Brahman is the Imperishable, the Supreme; Its essential nature is called Self-knowledge; the offering (to the gods) which causes existence and manifestation of beings and which also sustains them is called action.