The great one said “The Brahma is the supreme, and the indestructible. Adhyatma is called its manifestation, and offering (to the divinities) which is the cause of the production and the development of all things, is called Action.
श्रीभगवानुवाच अक्षरं ब्रह्म परमं स्वभावोऽध्यात्ममुच्यते। भूतभावोद्भवकरो विसर्गः कर्मसंज्ञितः॥