।।3.15।।कर्म ब्रह्मोद्भवम्। अत्र च ब्रह्मशब्दनिर्दिष्टं प्रकृतिपरिणामरूपशरीरम्तस्मादेतद् ब्रह्म नाम रूपमन्नं च जायते (मु0 1।1।9) इति ब्रह्मशब्देन प्रकृतिः निर्दिष्टा। इहापिमम योनिर्महद्ब्रह्म (गीता 14।3) इति वक्ष्यते। अतः कर्म ब्रह्मोद्भवम् इति प्रकृतिपरिणामरूपशरीरोद्भवं कर्म इत्युक्तं भवति। ब्रह्म अक्षरसमुद्भवम् इत्यत्र अक्षरशब्दनिर्दिष्टो जीवात्मा अन्नपानादिना तृप्ताक्षराधिष्ठितं शरीरं कर्मणे प्रभवति इति कर्मसाधनभूतं शरीरम् अक्षरसमुद्भवम्। तस्मात् सर्वगतं ब्रह्म सर्वाधिकारिगतं शरीरं नित्यं यज्ञे प्रतिष्ठितम् यज्ञमूलम् इत्यर्थः।
3.15 Here ther term, 'Brahman' connotes the physical body consisting of modifications of the Prakrti; for the Prakrti is denoted here by the term 'Brahman', as in the scriptural text: 'From Him arises, this Brahman and this 'Brahman' becomes name, form and food' (Mun. U., 1.1.9). Here also it will be said by Sri Krsna: 'This great 'Brahman' is my womb' (14.3). Therefore, the words that 'Activity springs from 'Brahman' teaches that activity is produced by the physical body which is of the nature of the modification of Prakrti. The 'Brahman' arises from the imperishable self. Here the term, 'imperishable', indicates the individual self. The physical body, which is inhabited by the self who is satisfied by food and drink, is fit for action; hence the physical body which constitutes the instrument of activity is said to be from the imperishable. Therefore the 'all-pervading Brahman' means here the bodies of all persons of diverse kinds which are the products of Prakrti which comprises all material entities, and is hence all-pervading. They, the bodies, are established in sacrifice. The meanig is that the bodies have roots in sacrifice.
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