UtshovBhagavad Gita 8.3
श्री भगवानुवाच
अक्षरं ब्रह्म परमं स्वभावोऽध्यात्ममुच्यते।
भूतभावोद्भवकरो विसर्गः कर्मसंज्ञितः।।8.3।।
Shri bhagavanuvacha
Aksharam brahma paramam svabhavodhyatmamuchyate
Bhutabhavodbhavakaro visargah karmasangyitah
Simple meaning, written by AIKrishna explains that the imperishable is Brahman, the soul is the inner self, the perishable is the material manifestation that creates and dissolves, and action is called karma.