Sanskrit

श्री भगवानुवाच अक्षरं ब्रह्म परमं स्वभावोऽध्यात्ममुच्यते। भूतभावोद्भवकरो विसर्गः कर्मसंज्ञितः।।8.3।।

Summary

The Lord Shri Krishna replied: The Supreme Spirit is the Highest Imperishable Self, and Its nature is spiritual consciousness. The worlds have been created and are sustained by an emanation from the Spirit, which is called the Law.