Bhagavān begins answering Arjuna's questions. In this śloka, He explains the first three terms: Brahman, adhyātmam, and karma.

First, what is Brahman?

Everything in the material world is subject to change and destruction. Our bodies age, objects wear out, and even the universe is perishable. But there is one reality that is never destroyed: the all-pervading consciousness principle.

Bhagavān calls this paramam akṣaram [the supreme imperishable reality]. The word akṣaram means imperishable, while paramam means supreme. The word akṣaram can also refer to an alphabetic letter, which is why Bhagavān adds paramam to make His meaning clear.

This imperishable consciousness is Brahman, the limitless reality. In Chapter 7, Bhagavān introduced the same principle as parā prakṛti [higher nature, consciousness], while the perishable material world was called aparā prakṛti [lower, material nature]. Thus, Bhagavān is clarifying something He has already taught.

Second, what is adhyātmam?

Bhagavān has explained that consciousness is present everywhere. If it is all-pervading, it must also be present within every individual body.

When we speak about consciousness from the standpoint of the entire universe, we call it Brahman. When we speak about that same consciousness from the standpoint of an individual body, we call it adhyātmam.

Consider a person who is called a father by his children, a son by his parents, and a husband by his wife. These are different names, but they do not refer to three different people. The names change because the person is being viewed from different relationships.

Similarly, Brahman and adhyātmam are not two different consciousnesses. They are the same consciousness viewed from different standpoints. From the universal standpoint, it is called Paramātmā. From the individual standpoint, it is called jīvātmā. Bhagavān uses the word svabhāvaḥ [one's essential nature] to describe this consciousness within the individual.

Third, what is karma?

We commonly understand karma to mean action. But here, Bhagavān gives it a more specific meaning: the deliberate actions whose results bring about the birth of living beings and the manifestation of creation.

Why is someone born with a particular body, in a particular family, and under particular circumstances? These are understood as consequences of that individual's past karma. Similarly, the manifestation of the entire universe is connected with the collective karma of living beings.

Creation is therefore not an accident, nor is its particular form determined by Bhagavān's arbitrary wishes. Living beings have performed actions whose results must be experienced. Creation provides the bodies, worlds, and circumstances needed for those experiences.

This also explains the existence of different realms of experience. Different kinds of actions produce different results, requiring different environments. Our present creation is connected with actions from earlier creation, just as future creation will be influenced by actions performed now.

Bhagavān describes this as bhūtabhāvodbhavakaraḥ visargaḥ [action responsible for bringing living beings into existence]. In this context, karma is the cause that necessitates creation.

Thus, Bhagavān gives three distinct answers. Brahman is the supreme, imperishable consciousness. Adhyātmam is that same consciousness viewed from the standpoint of an individual body. Karma refers to the actions whose results bring about living beings and creation. These definitions answer Arjuna's first three questions.