visargaḥ karma-saṁjñitaḥ

sri bhagavan uvaca-the Supreme Personality of Godhead said; aksaram-indestructible; brahma-Brahman; paramam-transcendental; svabhavah-eternal nature; adhyatmam-the self; ucyate-is called; bhuta-bhava-udbhava-karah-action producing the material bodies of the living entities; visargah-creation; karma-fruitive activities; samjnitah-is called.