śrī-bhagavān uvāca — the Supreme Personality of Godhead said; akṣaram — indestructible; brahma — Brahman; paramam — transcendental; svabhāvaḥ — eternal nature; adhyātmam — the self; ucyate — is called; bhūta-bhāva-udbhava-karaḥ — producing the material bodies of the living entities; visargaḥ — creation; karma — fruitive activities; saṁjñitaḥ — is called.