कर्म ब्रह्मोद्भवं विद्धि ब्रह्माक्षरसमुद्भवम्।
तस्मात्सर्वगतं ब्रह्म नित्यं यज्ञे प्रतिष्ठितम्।।3.15।।
।।3.15।। कर्म की उत्पत्ति ब्रह्माजी से होती है और ब्रह्माजी अक्षर तत्त्व से व्यक्त होते हैं। इसलिये सर्व व्यापी ब्रह्म सदा ही यज्ञ में प्रतिष्ठित है।।
It should be known that actions have its origins in the Brahman meaning the Vedas. Lord Krishna by stating the Brahman wants to emphasise the all-pervading substratum of all existence that is revealed by the Vedas and transforming from the mantras of the Vedas, the actions prescribed by the Vedas, the forces of nature, sun and clouds and rain, food and living beings. Although nature is seen as a force of action actually it is supported fully by the underlying energy of the Supreme Brahman. Actions though appearing to have a force of their own are only manifested through the instrument of matter in humans it is the physcial body. The Vedas as has been described earlier emanated from the imperishable Supreme Brahman, Lord Krishna. The words sarva-gatam means all-pervading or indestructible. This is indicative of the Supreme Brahman as well as the soul within every living entity. The soul is known to be indestructible and all pervading. Through the auspices of the soul the physical body through the manifestations of nature partakes of food and gains strength becoming fit for performing actions authorised by the Vedas. The word udbhavan meaning originates from is used to illustrate that this fitness comes from the source from which one manifests from. Even nature is only able to operate from the substratum through the utilisation of sun, rain, wind, fire etc. and by no other means. Therefore the all pervading and indestructible atma or soul utilises a physical body which is its substratum in the same way as the material nature to perform actions and that without a physical body performing the activities prescribed in the Vedas, then yagna or worship is not possible.