The Blessed Lord said: Brahman is the indestructible, the supreme. One’s own being is called adhyātma. The act of generation, which produces the becoming of beings, is called karma.

Akṣara — the “immutable” (not that “it does not fall,” but that “it is not destroyed”) — is brahma paramam (supreme Brahman).

Svabhāvaḥ (own nature, essence) is adhyātmam.

Visargaḥ — creative/procreative action that produces bhūta-bhāva (state/manifestation of beings). This is karma in the technical sense: action that produces material manifestation.